Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 3 Geothermal energy
Income Tax Assessment Act 1997
8 Subsection 40-290(5)
Repeal the subsection, substitute:
Exception: mining, quarrying or prospecting information and geothermal exploration information
(5) This section does not apply to *mining, quarrying or prospecting information or *geothermal exploration information.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).