Taxation Laws Amendment Act (No. 3) 2003 (101 of 2003)

Schedule 5   Petroleum resource rent tax

Petroleum Resource Rent Tax Assessment Act 1987

19   At the end of section 38

Add:

(2) To avoid doubt, carrying on or providing the operations, facilities and other things comprising the project referred to in paragraph (1)(b) includes carrying on or providing the operations, facilities and other things in relation to the processing of external petroleum in relation to the project.