House of Representatives
Petroleum Resource Rent Tax Assessment Amendment Bill 2006
Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Bill 2006
Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Act 2006
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ATO | Australian Taxation Office |
| this Bill | Petroleum Resource Rent Tax Assessment Amendment Bill 2006 |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PRRT | Petroleum Resource Rent Tax |
| PRRT Act | Petroleum Resource Rent Tax Assessment Act 1987 |
| PRRT Regulations | Petroleum Resource Rent Tax Assessment Regulations 2005 |
| RoSA | Review of Aspects of Income Tax Self Assessment |
| TAA 1953 | Taxation Administration Act 1953 |