Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 2   Sale of mining rights

Income Tax Assessment Act 1997

5   Subsection 330-60(2)

Omit "The exemption", substitute "If subsection (1A) does not apply, the exemption".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).