Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 2 Amendments related to assessments
Part 2 Alternative amendments
Income Tax Assessment Act 1997
11 Subsection 995-1(1)
Insert:
assessable amount has the meaning given by subsection 155-5(2) in Schedule 1 to the Taxation Administration Act 1953.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
