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

Schedule 2   Amendments related to assessments

Part 1   Amendments

Taxation Administration Act 1953

4   At the end of section 155-30 in Schedule 1

Add:

(3) This section does not apply if the *assessable amount is the *MRRT payable by you for an *MRRT year in relation to your *taxable mining profit for the MRRT year.