Petroleum Resource Rent Tax Assessment Act 1987

SCHEDULE 1 - PROVISIONS RELATING TO INCURRING AND TRANSFER OF EXPLORATION EXPENDITURE ON OR AFTER 1 JULY 1990  

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Sections 2 , 35A , 35B , 45A , 45B and 45D

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Sch 1 heading substituted by No 18 of 2012, s 3 and Sch 4 item 46, effective 1 July 2012. The heading formerly read:

SCHEDULE - PROVISIONS RELATING TO INCURRING AND TRANSFER OF EXPLORATION EXPENDITURE ON OR AFTER 1 JULY 1990

PART 1A - SPECIAL RULES RELATING TO THE TRANSFER OF CERTAIN EXPENDITURE  

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Part 1A heading substituted by No 18 of 2012, s 3 and Sch 4 item 49, effective 1 July 2012. The heading formerly read:

PART 1A - SPECIAL RULES RELATING TO THE TRANSFER OF GREATER SUNRISE EXPENDITURE

Part 1A inserted by No 47 of 2004, s 3 and Sch 2 item 16, effective 7 February 2007.

4A  

4A   CERTAIN GREATER SUNRISE EXPENDITURE IS NOT TRANSFERABLE  
Despite paragraphs 7(b), 8(5)(c), 11(b), 12(4)(c) and 18(3)(e) of this Schedule and subclauses 18(1) and 18(2) of this Schedule, amounts of exploration expenditure incurred in relation to the Western Greater Sunrise area before 6 March 2003 are not transferable under section 45A , 45B or 45C .

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S 4A inserted by No 47 of 2004, s 3 and Sch 2 item 16, effective 7 February 2007.

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