INCOME TAX ASSESSMENT ACT 1997 - SECT 418.25 The amount of the tax offset
INCOME TAX ASSESSMENT ACT 1997 - SECT 418.25
The amount of the tax offsetThe 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.