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

177   At the end of section 117-20 in Schedule 1


(6) In addition to the *starting base return required under subsection (1) (and the *MRRT returns required under section 117-5 or 117-15), you must give the Commissioner such further or fuller starting base returns as the Commissioner directs you to give (including any starting base return in your capacity as agent or trustee).