Petroleum (Timor Sea Treaty) Act 2003

Pt 3 repealed by No 59 of 2019, s 3 and Sch 2 item 21, effective 30 August 2019.

Div 2 repealed by No 59 of 2019, s 3 and Sch 2 item 21, effective 30 August 2019.

S 16 repealed by No 59 of 2019, s 3 and Sch 2 item 21, effective 30 August 2019. S 16 formerly read:

SECTION 16 Definitions  
(1)
In this Division:

new taxation code
has the same meaning as taxation code has in the Treaty.

old taxation code
has the same meaning as Taxation Code had in the Petroleum (Timor Gap Zone of Cooperation) Act 1990 immediately before 20 May 2002.

year of income
has the same meaning as in the Income Tax Assessment Act 1936 .

(2)
If an expression used in subsection 17(2) or 18(1) is also used in the old taxation code, the expression has the same meaning as in the old taxation code.

(3)
If an expression used in subsection 17(3) or 18(2) is also used in the new taxation code, the expression has the same meaning as in the new taxation code.