Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 418.155

    An entity's * excess exploration credit tax for an income year, as assessed under Schedule   1 to the Taxation Administration Act 1953 , is due and payable at the end of the day by which the entity is required under section   418 - 160 to give the return relating to the income year.

Note:   For assessments of excess exploration credit tax, see Division   155 in Schedule   1 to the Taxation Administration Act 1953 .