Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)

Schedule 1   Amendment of the Taxation Administration Act 1953 not related to assessments

31   After section 353-15 in Schedule 1

Insert:

353-17 Offshore information notices

For the purposes of the *MRRT law, section 264A (about offshore information notices) of the Income Tax Assessment Act 1936 applies as if:

(a) a reference to a taxpayer in that section were a reference to an entity; and

(b) a reference to an assessment in that section were a reference to an assessment under Division 155 of this Schedule relating to *MRRT; and

(c) a reference to the Income Tax Assessment Act 1936 in that section were a reference to the MRRT law.