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

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Taxation Administration Act 1953

167   Paragraph 8AAZLG(1)(b)

Repeal the paragraph, substitute:

(b) that the entity is required to give the Commissioner under:

(i) any of the BAS provisions (as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997); or

(ii) any of the resource rent tax provisions (as defined in that subsection).