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 2   Other amendments

Petroleum Resource Rent Tax Assessment Act 1987

44   At the end of subsection 67(2)

Add:

Note: The Commissioner may also amend an assessment at any time to give effect to a starting base assessment, see subclause 23(6) of Schedule 2.