Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 418.25

    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.