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

Schedule 4   Application and transitional provisions

Part 2   General liability rules

2   Modified time of supply for prepayments before 1 July 2012

Paragraph 30-35(a) of the Minerals Resource Rent Tax Act 2012 is disregarded in working out the time a miner makes a supply of a taxable resource or thing produced using a taxable resource if consideration for the supply is received or becomes receivable at a time before 1 July 2012.