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

Schedule 1   Minerals resource rent tax

Part 2   Consequential amendments

Income Tax Assessment Act 1997

28   Subsection 995-1(1)

Repeal the following definitions:

(a) definition of allowance component ;

(b) definition of applicable instalment rate ;

(c) definition of arm's length consideration .