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

9   Section 2 (definition of holder of a registered interest )

Repeal the definition, substitute:

holder of a registered interest , in relation to a production licence, means a person holding an interest in the production licence, being an interest created by a dealing in relation to which:

(a) an entry has been made under subsection 494(3) of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or

(b) an entry has been made in a register mentioned in paragraph (b) of the definition of registered holder .