Petroleum Resource Rent Tax Assessment Act 1987

PERSONS LEAVING AUSTRALIA  
83(1)
Where the Commissioner has reason to believe that a person liable to pay tax may leave Australia before the date on which the tax would, but for this section, be due and payable, the tax is due and payable on such date as the Commissioner notifies to that person.

83(2)
In subsection (1), tax includes additional tax under Part IX .