Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Minerals Resource Rent Tax Act 2012

44   Subsection 150-15(4) (heading)

Repeal the heading, substitute:

Exception for new explorer that is the same entity as original explorer