Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 1 Amendment of the Taxation Administration Act 1953 not related to assessments
31 After section 353-15 in Schedule 1
Insert:
353-17 Offshore information notices
For the purposes of the *MRRT law, section 264A (about offshore information notices) of the Income Tax Assessment Act 1936 applies as if:
(a) a reference to a taxpayer in that section were a reference to an entity; and
(b) a reference to an assessment in that section were a reference to an assessment under Division 155 of this Schedule relating to *MRRT; and
(c) a reference to the Income Tax Assessment Act 1936 in that section were a reference to the MRRT law.
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