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

Schedule 2   Amendments related to assessments

Part 2   Alternative amendments

Income Tax Assessment Act 1997

11   Subsection 995-1(1)

Insert:

assessable amount has the meaning given by subsection 155-5(2) in Schedule 1 to the Taxation Administration Act 1953.