Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 1 Resource rent taxation
Income Tax Assessment Act 1997
4 Subsection 995-1(1)
Insert:
resource rent tax provisions means:
(a) the *MRRT law; and
(b) the *petroleum resource rent tax law;
other than *BAS provisions.