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

34   At the end of subsection 120-10(4)

Add:

; (e) if the transfer happens because of the operation of section 120-25 - the amount of the *pre-mining loss cap (if any) for the original interest.