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Tax and Superannuation Laws Amendment (2014 Measures No. 6) Bill 2014

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The Parliament of the

Commonwealth of Australia








Tax and Superannuation Laws Amendment (2014 Measures No. 6) Bill 2014



(1)     Schedule 4, page 26 (before line 4), before item 1, insert:

1A  At the end of section 41-5


Mining or quarrying operations on or after 10 November 2014

             (4)  Subsection (1) does not apply to taxable fuel that you acquire or manufacture in, or import into, Australia on or after 10 November 2014, to the extent that you do so for use in * carrying on your * enterprise of mining and quarrying operations (within the meaning of the Income Tax Assessment Act 1997 ).

[fuel tax credits]