Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 418 - Exploration for minerals  

Subdivision 418-DA - Exploration credits allocation  

SECTION 418-103.02  

418-103.02   MEANING OF ANNUAL EXPLORATION CAP - 2024-25 INCOME YEAR  

For the purposes of paragraph 418-103(1)(h) of the Act, the amount of $4.77 million is prescribed.