Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 5 Consolidated groups
Part 2 Other amendments
Petroleum Resource Rent Tax Assessment Act 1987
10 Section 2
Insert:
member :
(a) in relation to a consolidated group - has the meaning given by section 703-15 of the Income Tax Assessment Act 1997; and
(b) in relation to a MEC group - has the meaning given by section 719-25 of that Act.