Treasury Laws Amendment (2021 Measures No. 4) Act 2021 (72 of 2021)
Schedule 2 Junior minerals exploration incentive extension
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018
18 Transitional provision relating to the 2021-22 income year
Subsection 418-100(2) of the Income Tax Assessment Act 1997 applies to an application for a determination allocating exploration credits for the 2021-22 income year as if the reference in that subsection to 1 month before the start of the financial year corresponding to the income year for which the allocation is sought were a reference to 1 month starting on the 11th business day after the commencement of this item.
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