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

38   Subsection 995-1(1)

Repeal the following definitions:

(a) definition of miner ;

(b) definition of mining expenditure ;

(c) definition of mining loss ;

(d) definition of mining profit ;

(e) definition of mining project interest ;

(f) definition of mining project split ;

(g) definition of mining project transfer ;

(h) definition of mining revenue ;

(i) definition of mining revenue event ;

(j) definition of MRRT ;

(k) definition of MRRT allowance ;

(l) definition of MRRT law ;

(m) definition of MRRT liability ;

(n) definition of MRRT payable ;

(o) definition of MRRT return ;

(p) definition of MRRT year .