3FReporting of information about junior minerals exploration incentive offset

#### 3F Reporting of information about junior minerals exploration incentive offset (1) This section applies if the Commissioner makes a determination under section 418‑101 of the Income Tax Assessment Act 1997 allocating exploration credits to an entity for an income year. (2) The Commissioner must, as soon as practicable after making the determination, make publicly available: (a) the ABN and name of the entity; and (b) the amount of the entity’s exploration credits allocation for the income year. (3) An expression used in this section that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.