19 Oct 2017
House of Representatives
Income Tax Assessment Act 1997 to replace the Exploration Development Incentive with the Junior Minerals Exploration Incentive, which will enable junior exploration companies undertaking greenfields minerals exploration to distribute their tax losses as a refundable tax offset to investors who have purchased newly issued shares; and
Income Tax Assessment Act 1936,
Income Tax Assessment Act 1997,
Taxation Administration Act 1953 and
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 to make consequential amendments.