Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-45
-
RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 417
-
Timor Sea petroleum
Guide to Division 417
SECTION 417-1
What this Division is about
View history note
Hide history noteThis Division alters the operation of this Act on several topics (outlined in the table of Subdivisions above) to address how the Timor Sea Maritime Boundaries Treaty could affect the tax treatment, under Australian income tax law, of entities that undertake petroleum activities in the affected area.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.