Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 1 Resource rent taxation
Petroleum Resource Rent Tax Assessment Act 1987
128 At the end of subsection 58R(2)
Add ", and as if the person had given the consideration referred to in paragraph 48A(11)(b)".