Federal Register of Legislation - Australian Government

Primary content

Regulations as made
These regulations amend the Income Tax Assessment Regulations 1997 to maximise the utilisation of exploration credits under the junior minerals exploration tax incentive by increasing the amount of the annual exploration cap for the 2020-21 income year that is available to be allocated by the Commissioner of Taxation under the incentive.
Administered by: Treasury
Registered 07 Feb 2020
Tabling HistoryDate
Tabled HR10-Feb-2020
Tabled Senate11-Feb-2020
Date of repeal 16 Jun 2020
Repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003
Help with file formats Help with file formats
Legislative Instrument
F2020L00097 : Authoritative PDF Document : 0.6MB Primary Document Icon F2020L00097 : ZIP Document : 95KB
6 pages

Explanatory Statement
F2020L00097ES : PDF Document : 0.5MB Primary Document Icon F2020L00097ES : ZIP Document : 34KB
4 pages