Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 1 Extension to onshore projects etc.
Petroleum Resource Rent Tax Assessment Act 1987
15 Section 2
Insert:
onshore petroleum project means a petroleum project for which:
(a) no part of the production licence area is a petroleum production licence area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; and
(b) no part of the production licence area is an area within the Joint Petroleum Development Area within the meaning of that Act.