Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 3 Geothermal energy
Income Tax Assessment Act 1997
23 At the end of section 40-730
Add:
(9) Geothermal exploration information is geological, geophysical or technical information that:
(a) relates to the presence, absence or extent of *geothermal energy resources in an area; or
(b) is likely to help in determining the presence, absence or extent of such resources in an area.
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