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

55   Paragraph 175-15(1)(b)

Repeal the paragraph, substitute:

(b) have reached, during the MRRT year, the form in which the resources are intended to be:

(i) supplied or exported as mentioned in paragraph 30-15(1)(a) or (b); or

(ii) used to produce something, but not after having been supplied or exported as mentioned in paragraph 30-15(1)(a) or (b).