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

31   After paragraph 115-25(a)

Insert:

(aa) section 95-25 (cap on available pre-mining losses) does not wholly or partly prevent the existing pre-mining loss from being so applied; and