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
48 Subsection 155-10(3)
Repeal the subsection, substitute:
(3) In determining, for the purposes of subsection (2), whether an additional area is insignificant, assume that the additional area includes any other such additional areas that have been included in the *project area for the *pre-mining project interest because of a previous application of that subsection.