Offshore Petroleum (Repeals and Consequential Amendments) Act 2006 (17 of 2006)

Schedule 2   Consequential amendments

Income Tax Assessment Act 1936

39   Paragraph 6AA(4)(e)

Repeal the paragraph, substitute:

(e) Petroleum Act offshore area means:

(i) an area that is an offshore area for the purposes of theOffshore Petroleum Act 2006; and

(ii) the Joint Petroleum Development Area within the meaning of thePetroleum (Timor Sea Treaty) Act 2003.