Federal Register of Legislation - Australian Government

Primary content

Declarations/Other as made
This instrument is to declare the modulation factor for the exploration development incentive for the 2016-17 income year. The modulation factor for the 2016-17 income year is 1.00. The modulation factor ensures that the total amount of exploration credits created by entities cannot exceed the exploration credit cap for the relevant income year ($35 million for 2016-17).
Administered by: Treasury
Registered 25 Nov 2016
Tabling HistoryDate
Tabled HR28-Nov-2016
Tabled Senate29-Nov-2016
Date of repeal 03 Dec 2016
Repealed by Income Tax Assessment Act 1997 – Exploration Development Incentive Modulation Factor – Declaration Instrument (No. 2) 2016
Enabled by
Income Tax Assessment Act 1997
C2004A05138No. 38, 1997