S 2AB repealed by No 43 of 2019, s 3 and Sch 2 item 28, effective 1 July 2019. For application, transitional and savings provisions, see note under s 31AA . S 2AB formerly read:

SECTION 2AB EXCLUSION OF INCIDENTAL RECOVERY OF COAL SEAM GAS  
2AB(1)
An authority or right under an Australian law is taken, for the purposes of this Act (other than this section), not to be an authority or right mentioned in paragraph (c) of the definition of production licence in section 2 if the only recovery of petroleum that is undertaken under the authority or right is recovery of coal seam gas, being recovery that:

(a) is a necessary result of coal mining that the holder of the authority or right carries out under the authority or right; or

(b) is necessary to ensure a safe working environment for coal mining carried out under the authority or right; or

(c) is necessary to minimise the fugitive emission of methane or similar gases during the course of coal mining carried out under the authority or right.

2AB(2)
This section does not apply to an authority or right that is the subject of a determination under subsection 2AA(1) .

S 2AB inserted by No 96 of 2014, s 3 and Sch 1 item 51, effective 30 September 2014. No 96 of 2014, s 3 and Sch 1 items 122 - 124 contain the following transitional provisions:

Part 3 - Transitional provisions

122 Objects  
122
The objects of this Part are:

(a) to provide for the winding-up of the minerals resource rent tax; and

(b) to ensure the administration, collection and recovery of the minerals resource rent tax for the MRRT years ending on or before the day this Schedule commences; and

(c) to continue taxpayers ' rights and obligations relating to MRRT years ending before that commencement. 123 Effect of repeals and amendments on preceding MRRT years  
123(1)
Despite the repeals and amendments made by this Schedule, the Acts amended or repealed continue to apply, after the commencement of this Schedule, in relation to any MRRT year ending on or before the day this Schedule commences as if those repeals and amendments had not happened.

123(2)
For the purposes of that continued application, any MRRT year that:

(a) started before the commencement of this Schedule; and

(b) would, apart from this subitem, end on or after that commencement;

is taken to end on the day this Schedule commences.

123(2)
To avoid doubt, for the purposes of that continued application, section 190-20 of the Minerals Resource Rent Tax Act 2012 applies in relation to an MRRT year referred to in subitem (2) whether or not the MRRT year is an accounting period referred to in section 190-10 of that Act.

Note 1:

Section 190-20 of the Minerals Resource Rent Tax Act 2012 (to the extent that it continues to apply because of this item) will adjust threshold amounts under that Act in relation to the final MRRT year.

Note 2:

Subsection 115-110(2) in Schedule 1 to the Taxation Administration Act 1953 (to the extent that it continues to apply because of this item) will adjust instalment quarters under that Act in relation to the final MRRT year.

124 Continuation of Commissioner ' s power to make certain legislative instruments  
124(1)
Despite the repeal by this Act of section 117-5 in Schedule 1 to the Taxation Administration Act 1953 , the Commissioner ' s power under subsection 117-5(5) in that Schedule to make legislative instruments continues after that repeal.

124(2)
This item does not affect any other powers of the Commissioner under Schedule 1 to the Taxation Administration Act 1953 , as it continues to apply because of item 123 of this Schedule.