Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 4 Starting base for onshore petroleum projects and the North West Shelf project
Part 1 Main amendments
Petroleum Resource Rent Tax Assessment Act 1987
1 Section 2 (at the end of the definition of assessment )
Add:
Note: Under clause 23 of Schedule 2, assessments may also be made for starting base purposes.