Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)
Schedule 1 Tax relief for certain mining arrangements
Part 2 Farm-in farm-out arrangements
Income Tax Assessment Act 1997
14 Section 116-25 (at the end of the cell at table item A1, column headed "Special rules:")
Add:
If the disposal is a disposal of part of an interest in a *mining, quarrying or prospecting right under a *farm-in farm-out arrangement: see section 116-115
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