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

162   Paragraph 19(2)(b) of Schedule 2

Repeal the paragraph, substitute:

(b) it was prepared in accordance with:

(i) the accounting standards (within the meaning of the Corporations Act 2001); or

(ii) International Financial Reporting Standard 6, or another international financial reporting standard prescribed by the regulations; and