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

41   Subsection 995-1(1)

Repeal the following definitions:

(a) definition of pre-mining expenditure ;

(b) definition of pre-mining project interest ;

(c) definition of pre-mining revenue ;

(d) definition of rehabilitation tax offset ;

(e) definition of resource rent tax amount ;

(f) definition of resource rent tax provisions ;

(g) definition of split percentage ;

(h) definition of starting base asset ;

(i) definition of starting base return .