Tax Laws Amendment (2009 Measures No. 3) Act 2009 (47 of 2009)

Schedule 3   Petroleum resource rent tax

Part 2   Exploration expenditure etc.

Petroleum Resource Rent Tax Assessment Act 1987

21   Section 2

Insert:

post-30 June 2008 petroleum project means a petroleum project, where the production licence, or each production licence, in relation to the project came into force after 30 June 2008.