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

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Taxation (Interest on Overpayments and Early Payments) Act 1983

193   Section 12AF

Insert:

resource rent tax amount has the same meaning as in subsection 995-1(1) of the Tax Act.