Mining update: exploration development incentive — discussion paper released

On 3 September 2013, the then shadow minister for energy and resources announced the coalition’s intention to introduce an exploration development incentive (EDI) that would allow investors in small to mid-tier exploration businesses to offset a proportion of the business’s expenditure on certain green fields exploration against the investors’ taxable income (‘exploration credits’).

The announcement was outlined in the coalition’s Policy for Resources and Energy 2013. This document stated that final implementation details would be determined in consultation with peak industry representative bodies.

On 13 March 2014, the Treasury and the Department of Industry released a discussion paper setting out options for implementing the proposed EDI scheme…

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