Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (96 of 2014)
Schedule 1 Minerals resource rent tax
Part 2 Consequential amendments
Taxation Administration Act 1953
58 Section 14ZQ (definition of starting base assessment )
Repeal the definition, substitute:
starting base assessment has the meaning given by clause 23 of Schedule 2 to the Petroleum Resource Rent Tax Assessment Act 1987.
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