(1) An entity may apply to the Commissioner for a determination under section 418- 101 allocating * exploration credits to the entity for an income year.
(2) The application must be made within 1 month before the start of the * financial year corresponding to the income year for which the allocation is sought.
(3) The application must:
(a) be * lodged electronically; and
(b) be in the * approved form; and
(c) include an estimate of:
(i) the entity's * greenfields minerals expenditure for the income year; and
(ii) the entity's * tax loss for the income year; and
(iii) the entity's * corporate tax rate for the income year.
(4) The Commissioner must give the entity:
(a) if the Commissioner makes a determination under section 418- 101--a copy of the determination; or
(b) if the Commissioner decides to refuse the application--notice of that decision.