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

36   At the end of subsection 125-10(4)

Add:

; (e) if the new miner is the same *entity as the original miner - the amount of the *pre-mining loss cap (if any) for the original interest.


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