Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (96 of 2014)
Schedule 5 Geothermal energy
Income Tax Assessment Act 1997
36 Subsection 995-1(1) (definition of geothermal energy resources )
Repeal the definition, substitute:
geothermal energy resources means matter occurring naturally within the Earth and containing energy as heat.
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