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

45   Subsection 995-1(1) (definition of termination value )

Repeal the definition, substitute:

termination value has the meaning given by section 40-300.


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