Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 418.104

Failure to comply with this Subdivision does not affect allocation

    A failure by the Commissioner to comply with this Subdivision does not invalidate a determination allocating * exploration credits to an entity for an income year.

Table of sections

418 - 110   Issuing exploration credits

418 - 111   Working out whether an exploration investment has been made in an income year

418 - 115   Who may receive an exploration credit and what is the pool from which the credit may be issued

418 - 116   Exploration credits issued must be in proportion to exploration investment

418 - 120   The total of all exploration credits issued in relation to exploration investment

418 - 125   Expiry of exploration credits

418 - 130   Notifying the Commissioner of issuing or expiry of exploration credits

418 - 135   Notifying the Commissioner if no exploration investment in income year for which credits allocated



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