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

92   Paragraph 45(2)(b)

Repeal the paragraph, substitute:

(b) if paragraph (a) does not apply - at any time on or after 2 May 2010, including a time before the project commences or after the project ceases.