Income Tax Assessment Amendment (Junior Minerals Exploration Incentive) Regulations 2024 (F2024L00189)
Schedule 1 Amendments
Income Tax Assessment (1997 Act) Regulations 2021
1 At the end of Subdivision 418-DA
Add:
418-103.02 Meaning of annual exploration cap - 2024-25 income year
For the purposes of paragraph 418-103(1)(h) of the Act, the amount of $4.77 million is prescribed.
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