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
8 Section 12-5 (table item headed "capital allowances")
After:
|
low-value and software development pools |
Subdivision 40-E |
insert:
|
Minerals Resource Rent Tax |
40-751 |