Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 6 Exploration development incentive
Part 2 Other amendments
Income Tax Assessment Act 1936
3 Subsection 6(1)
Insert:
exploration credit has the same meaning as in the Income Tax Assessment Act 1997.
exploration development incentive tax offset means a tax offset under Subdivision 418-B of the Income Tax Assessment Act 1997.
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