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

5   Subsection 30-25(7)

Repeal the subsection, substitute:

(7) Operations or activities are resource marketing operations , for a mining project interest, to the extent that the operations or activities involve marketing, selling, shipping or delivering of:

(a) *taxable resources in relation to which a *mining revenue event mentioned in paragraph 30-15(1)(a) or (b) happens; or

(b) things produced using taxable resources in relation to which a mining revenue event mentioned in paragraph 30-15(1)(c) happens.