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

Schedule 3   Amendment of other Acts

Part 2   Amendments with other commencements

Minerals Resource Rent Tax Act 2012

92   At the end of Division 35

Add:

35-80 Unit shortfall charge - clean energy

An amount of expenditure is excluded expenditure to the extent that it is unit shortfall charge (within the meaning of the Clean Energy Act 2011).