Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)

Schedule 3   Amendment of other Acts

Part 1   Amendments commencing at the same time as the Minerals Resource Rent Tax Act 2012 commences

Income Tax Assessment Act 1997

17   Subsection 40-95(10) (table items 1, 2 and 3)

Omit "*mining operations", substitute "*mining and quarrying operations".