Document ID: chunk:federal_register_of_legislation:C2021A00072:clause:2_12
Version: federal_register_of_legislation:C2021A00072
Segment Type: clause
Provision Reference: sch 2 cl 12
Character Range: 9218–9841

12  At the end of Subdivision 418‑E
Add:

418‑135  Notifying the Commissioner if no exploration investment in income year for which credits allocated
 (1) An entity must notify the Commissioner if:
 (a) the Commissioner has made a determination under section 418‑101 allocating the entity *exploration credits for an income year; and
 (b) no *exploration investment is made in the entity in the income year.
 (2) The notice must:
 (a) be in the *approved form; and
 (b) be given to the Commissioner within 30 days after the end of the income year.

Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018