Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 418.25

The amount of the tax offset

    The amount of your * tax offset under this Subdivision for an income year is the sum of:

  (a)   all the * exploration credits issued to you under Subdivision   418 - E; and

  (b)   all the exploration credits taken under section   418 - 20 to have been issued to you;

for the income year.



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