Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Income Tax Assessment Act 1997
771 Subsection 995-1(1)
natural resource means minerals or any other non-living resource of the land, sea-bed or sea.