Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 5 Consolidated groups
Part 2 Other amendments
Income Tax Assessment Act 1997
4 Subsection 721-10(2) (at the end of the table)
Add:
|
95 |
subsection 82(1) or (2) of the Petroleum Resource Rent Tax Assessment Act 1987 (when tax assessed under that Act is payable) |
the year of tax (within the meaning of that Act) to which the tax assessed under that Act relates |
|
100 |
subsection 82(3) of the Petroleum Resource Rent Tax Assessment Act 1987 (shortfall interest charge on shortfall in tax assessed under that Act) |
the year of tax (within the meaning of that Act) to which the *shortfall interest charge relates |
|
105 |
section 95 of the Petroleum Resource Rent Tax Assessment Act 1987 (when instalment of tax is payable) |
the instalment period (within the meaning of that Act) in relation to the instalment |
|
110 |
subsection 98C(4) of the Petroleum Resource Rent Tax Assessment Act 1987 (when instalment transfer interest charge is due) |
the instalment transfer charge period (within the meaning of that Act) in relation to the charge |