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

98   Subparagraph 48A(5)(ca)(i)

Repeal the subparagraph, substitute:

(i) section 35E did not apply immediately before the transfer time; and