Tax Laws Amendment (2012 Measures No. 1) Act 2012 (71 of 2012)
Schedule 5 Miscellaneous amendments to the taxation laws
Income Tax Assessment Act 1997
2 Section 960-265 (at the end of the table)
Add:
|
14 |
Minerals resource rent tax - starting base losses |
subsection 80-45(1) of the Minerals Resource Rent Tax Act 2012 |