Petroleum Resource Rent Tax Assessment Amendment Act 2006 (78 of 2006)

Schedule 5   Other amendments

Part 2   Application of amendments

23   Application

(1) The amendments made by items 13, 14, 16 and 17 apply only in relation to transactions entered into on or after 1 July 2006.

(2) The other amendments made by this Schedule apply only in relation to returns, assessments, notices and certificates under the Petroleum Resource Rent Tax Assessment Act 1987 in relation to financial years that start on or after 1 July 2006.