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

Schedule 1   Minerals resource rent tax

Part 2   Consequential amendments

Taxation Administration Act 1953

58   Section 14ZQ (definition of starting base assessment )

Repeal the definition, substitute:

starting base assessment has the meaning given by clause 23 of Schedule 2 to the Petroleum Resource Rent Tax Assessment Act 1987.