Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 1 Resource rent taxation
Taxation Administration Act 1953
170 Section 14ZQ
starting base assessment means:
(a) a starting base assessment within the meaning of clause 23 of Schedule 2 to the Petroleum Resource Rent Tax Assessment Act 1987; or
(b) a starting base assessment within the meaning of subitem 15(3) of Schedule 4 to the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012.