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

42   Subsection 995-1(1) (definition of start time )

Repeal the definition, substitute:

start time of a *depreciating asset has the meaning given by section 40-60.