Tax Laws Amendment (2009 Measures No. 3) Act 2009 (47 of 2009)
Schedule 3 Petroleum resource rent tax
Part 3 Processing of internal petroleum
Petroleum Resource Rent Tax Assessment Act 1987
28 Section 2
Insert:
processing of internal petroleum , in relation to a petroleum project, includes the stabilisation, transportation, storage or recovery of internal petroleum in relation to the project.