Treasury Laws Amendment (2019 Petroleum Resource Rent Tax Reforms No. 1) Act 2019 (43 of 2019)

Schedule 1   Reform of the petroleum resource rent tax

Part 2   Standard uplift expenditure

Petroleum Resource Rent Tax Assessment Act 1987

74   Clause 38 of Schedule 1 (heading)

Repeal the heading, substitute:

38 Transfer years that start before 1 July 2019 - expenditure incurred in a GDP expenditure year