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
18 Subsection 995-1(1)
Insert:
exploration benefit has the meaning given by subsection 40-1100(2).
farm-in farm-out arrangement has the meaning given by subsection 40-1100(1).
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