Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 3 Geothermal energy
Income Tax Assessment Act 1997
33 Subsection 995-1(1)
Insert:
geothermal exploration right means:
(a) an authority, licence, permit or right under an *Australian law to explore for *geothermal energy resources; or
(b) a lease of land that allows the lessee to explore for geothermal energy resources on the land; or
(c) an interest in such an authority, licence, permit, right or lease.
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