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

9   Subsection 35-5(1) (note)

Repeal the note, substitute:

Note: Most of the amounts are covered by this section. However, the following amounts may also be included in a miner's mining expenditure:

(a) amounts arising as a result of adjustments to take account of changes in circumstances (see Division 160);

(b) amounts arising as a result of changed use of starting base assets (see section 165-55).