Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (96 of 2014)

Schedule 1   Minerals resource rent tax

Part 2   Consequential amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

120   Section 12AF

Insert:

petroleum resource rent tax amount has the same meaning as in subsection 995-1(1) of the Tax Act.