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

Schedule 3   Amendment of other Acts

Part 1   Amendments commencing at the same time as the Minerals Resource Rent Tax Act 2012 commences

Income Tax Assessment Act 1997

73   Subsection 995-1(1)

Insert:

MRRT return means a return of the kind referred to in Division 117 in Schedule 1 to the Taxation Administration Act 1953, that complies with all the requirements of sections 117-10 and 117-25 (if applicable) in that Schedule and section 388-75 in that Schedule.