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

7   Section 10-5 (after table item headed "meals")

Insert:

minerals resource rent tax

 

refund of excess rehabilitation tax offsets

15-85