Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Petroleum Resource Rent Tax Assessment Act 1987

141   Clause 1 of Schedule 1 (at the end of the definition of relevant pre-commencement day )

Add:

; or (c) if the petroleum project is the Bass Strait project or the North West Shelf project - the day occurring 5 years before the earlier of the following:

(i) the earliest day specified in a production licence notice in relation to the project;

(ii) the earliest day a production licence was issued in relation to the project.