Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 3 Amendment of other Acts
Part 1 Amendments commencing at the same time as the Minerals Resource Rent Tax Act 2012 commences
Income Tax Assessment Act 1997
7 Section 10-5 (after table item headed "meals")
Insert:
|
minerals resource rent tax |
|
|
refund of excess rehabilitation tax offsets |
15-85 |
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