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 (Consequential Amendments and Transitional Provisions) Act 2012
74 At the end of subitem 15(1) of Schedule 4
; and (c) the Commissioner were the recipient mentioned in column 2 of that table in relation to that starting base return.