Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 1 Resource rent taxation
Minerals Resource Rent Tax Act 2012
36 At the end of subsection 125-10(4)
; (e) if the new miner is the same *entity as the original miner - the amount of the *pre-mining loss cap (if any) for the original interest.