Tax Laws Amendment (2009 Measures No. 3) Act 2009 (47 of 2009)
Schedule 3 Petroleum resource rent tax
Part 1 Functional currency
Petroleum Resource Rent Tax Assessment Act 1987
1 Section 2
Insert:
accounts includes:
(a) ledgers; and
(b) journals; and
(c) statements of financial performance; and
(d) profit and loss accounts; and
(e) balance-sheets; and
(f) statements of financial position;
and also includes statements, reports and notes attached to, or intended to be read with, anything covered by any of the above paragraphs.