Income Tax Assessment Amendment (Junior Minerals Exploration Incentive) Regulations 2023 (F2023L00087)
Schedule 1 Amendments
Income Tax Assessment (1997 Act) Regulations 2021
1 At the end of Part 3-45
Add:
Division 418 - Exploration for minerals
Subdivision 418-DA - Exploration credits allocation
418-103.01 Meaning of annual exploration cap - 2023-24 income year
For the purposes of paragraph 418-103(1)(g) of the Act, the amount of $2.15 million is prescribed.
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