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
55 Paragraph 175-15(1)(b)
Repeal the paragraph, substitute:
(b) have reached, during the MRRT year, the form in which the resources are intended to be:
(i) supplied or exported as mentioned in paragraph 30-15(1)(a) or (b); or
(ii) used to produce something, but not after having been supplied or exported as mentioned in paragraph 30-15(1)(a) or (b).
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