Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 6 Exploration development incentive
Part 4 Application and saving provisions
Division 1 Application of amendments
73 Application of amendments
(1) The amendments made by Parts 1 and 2 of this Schedule apply in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years.
(2) Despite subitem (1), item 23 of this Schedule does not apply in relation to an income year commencing before 1 July 2015.
Note: Subitem (2) will apply in relation to early balance substituted accounting periods for the 2015-16 income year.
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).
