Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (96 of 2014)
Schedule 1 Minerals resource rent tax
Part 2 Consequential amendments
Income Tax Assessment Act 1997
28 Subsection 995-1(1)
Repeal the following definitions:
(a) definition of allowance component ;
(b) definition of applicable instalment rate ;
(c) definition of arm's length consideration .
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
