Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe object of this Division is to encourage investment in minerals exploration in Australia by allowing the benefit of losses from minerals exploration to flow to shareholders who share in the risk of the exploration.
Table of sections
Entitlement to junior minerals exploration incentive tax offset
418 - 10 Who is entitled to the tax offset--ordinary case
418 - 15 Who is entitled to the tax offset--life insurance company
418 - 20 Entitlement of member of a trust or partnership to a share of exploration credits
Amount of junior minerals exploration incentive tax offset
418 - 25 The amount of the tax offset
418 - 30 Reduced amount of the tax offset for certain trusts