Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Taxation Administration Act 1953

170   Section 14ZQ

Insert:

starting base assessment means:

(a) a starting base assessment within the meaning of clause 23 of Schedule 2 to the Petroleum Resource Rent Tax Assessment Act 1987; or

(b) a starting base assessment within the meaning of subitem 15(3) of Schedule 4 to the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012.


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