Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 1 Extension to onshore projects etc.
Petroleum Resource Rent Tax Assessment Act 1987
38 Paragraph 20(2)(a)
Repeal the paragraph, substitute:
(a) the period of 90 days after the latest of the following:
(i) the time the licence comes into force;
(ii) the commencement of this Act;
(iii) if the licence relates to an onshore petroleum project - the start of 1 January 2013; or