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

Schedule 5   Petroleum resource rent tax

Petroleum Resource Rent Tax Assessment Act 1987

21   At the end of section 41

Add:

(2) This section does not apply if the other person carries on or provides the operations, facilities or other things as part of the processing of external petroleum in relation to a petroleum project other than the project to which the operations, facilities or other things referred to in subsection (1) relate.