Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 3 Amendment of other Acts
Part 2 Amendments with other commencements
Minerals Resource Rent Tax Act 2012
92 At the end of Division 35
Add:
35-80 Unit shortfall charge - clean energy
An amount of expenditure is excluded expenditure to the extent that it is unit shortfall charge (within the meaning of the Clean Energy Act 2011).
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