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
81 Subsection 995-1(1)
Insert:
starting base return has the meaning given by section 300-1 of the Minerals Resource Rent Tax Act 2012.
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