Treasury Laws Amendment (2021 Measures No. 4) Act 2021 (72 of 2021)
Schedule 2 Junior minerals exploration incentive extension
Income Tax Assessment Act 1997
10 At the end of subsection 418-85(2)
Add:
Note: The entity cannot have an unused allocation of exploration credits from the 2020-21 income year: see subsection 418-82(3A).
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