Tax Law Improvement Act 1997 (121 of 1997)
Schedule 3 Exempt income
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
8 Section 11-15 (table item headed 'mining')
Repeal the item, substitute:
|
mining |
|
|
Aboriginal and Torres Strait Islander, mining payment |
51-25 and 51-45 |
|
distributing body, mining payment |
51-25 and 51-45 |
|
rights to mine, sale of |
330-60 |
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