Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 3 Deductible expenditure
Petroleum Resource Rent Tax Assessment Act 1987
19 After paragraph 58B(1)(a)
Insert:
(aa) if the election was made by the person within 30 days after the commencement of Schedule 1 to the Petroleum Resource Rent Tax Assessment Amendment Act 2012 - 1 July 2012; or