Document ID: chunk:federal_register_of_legislation:C2015C00338:clause:3_91
Version: federal_register_of_legislation:C2015C00338
Segment Type: clause
Provision Reference: sch 3 cl 91
Character Range: 117079–117525

91  Subsection 995‑1(1) (at the end of the definition of hold)
Add:
 ; and (d) hold a thing mentioned in subsection 250‑5(2) of the Minerals Resource Rent Tax Act 2012 has the meaning given by sections 250‑5 and 250‑10 of that Act.
Note: The things mentioned in subsection 250‑5(2) of that Act are starting base assets, an asset to which section 175‑40 of that Act applies and a pre‑mining project interest.

Minerals Resource Rent Tax Act 2012