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
26 Subsection 40-730(7)
After " Mining ", insert " and quarrying ".