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
39 At the end of subsection 145-15(2)
; (e) if the transfer happens because of the operation of section 145-30 - the amount of the *pre-mining loss cap (if any) for the original interest.