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
42 Subsection 995-1(1) (definition of start time )
Repeal the definition, substitute:
start time of a *depreciating asset has the meaning given by section 40-60.
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