Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Minerals Resource Rent Tax Act 2012

16   Subsection 80-40(1)

Omit "in which a *starting base loss arises", substitute "for which a *starting base loss arises".