Zoe

Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

Platform

Legislation
Cases
Guides
Find a lawyer
Absurdities
Ask Zoe
Graph
Recently analysed

Free tools

Bond claim checker
Barking dog and noise diary
Support at Home statement check
All tools

Lawyers: our picks

Zoe

Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

Platform

Legislation
Cases
Guides
Find a lawyer
Absurdities
Ask Zoe
Graph
Recently analysed

Free tools

Bond claim checker
Barking dog and noise diary
Support at Home statement check
All tools

Lawyers: our picks

Lawyers in Sydney
Lawyers in Melbourne
Lawyers in Brisbane
Lawyers in Perth
Family lawyers
Employment lawyers
Criminal lawyers
Wills and estates lawyers
Find a lawyer

Company

Pricing
API
Privacy
Terms
Support
X
LinkedIn
Instagram

Jurisdictions

Commonwealth
New South Wales
Queensland
Victoria
Western Australia
South Australia
Tasmania
Australian Capital Territory
Northern Territory

Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

Section 418‑103.01 Meaning of annual exploration - Income Tax Assessment (1997 Act) Regulations 2021 - 418‑103.01 Meaning of annual exploration cap—2023‑24 income year | Zoe

Zoe

Legislation Cases Guides Find a lawyer Absurdities Ask Zoe Graph Pricing

Ask Zoe →

Home/Legislation/Income Tax Assessment (1997 Act) Regulations 2021/418‑103.01 Meaning of annual exploration

CTHIn ForceLegislation

Income Tax Assessment (1997 Act) Regulations 2021

418‑103.01 Meaning of annual exploration418‑103.01 Meaning of annual exploration cap—2023‑24 income year

Start here

Get a plain-English read of 418‑103.01 Meaning of annual exploration

Turn the raw legal text into a practical explanation grounded in Income Tax Assessment (1997 Act) Regulations 2021.

Ask Zoe about this section View in full context

418‑103.01 Meaning of annual exploration cap—2023‑24 income year

For the purposes of paragraph 418‑103(1)(g) of the Act, the amount of $2.15 million is prescribed.

Previous sectionSubdivision 418‑DA—Exploration credits allocation

Next section418‑103.02 Meaning of annual exploration418‑103.02 Meaning of annual exploration cap—2024‑25 income year