Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)

Schedule 2   Assessable receipts

Part 1   Amendments commencing on 1 July 2012

Petroleum Resource Rent Tax Assessment Act 1987

10   At the end of section 31

Add:

; or (h) in the case of an onshore petroleum project or the North West Shelf project - at any time on or after 1 July 2012, including a time before the project commenced or after the project has ceased.