Petroleum Resource Rent Tax Assessment Amendment Act 2006 (78 of 2006)
Schedule 1 Deducting transferable exploration expenditure from tax instalments
Part 1 Amendments
Petroleum Resource Rent Tax Assessment Act 1987
8 After paragraph 97(1A)(a)
Insert:
(aa) without limiting paragraph (a) - any instalment transfers in relation to the instalment period were annual transfers in relation to the year of tax; and