Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (15 of 2018)
Schedule 1 Junior minerals exploration incentive
Part 2 Other amendments
Income Tax Assessment Act 1997
25 Subsection 995-1(1) (definition of maximum exploration credit amount)
Repeal the definition, substitute:
maximum exploration credit amount for an income year has the meaning given by subsection 418-85(2).
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