Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 1 Resource rent taxation
Minerals Resource Rent Tax Act 2012
34 At the end of subsection 120-10(4)
Add:
; (e) if the transfer happens because of the operation of section 120-25 - the amount of the *pre-mining loss cap (if any) for the original interest.
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