New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
428 Subsection 995-1(1) (definition of petroleum resource rent tax )
Repeal the definition, substitute:
petroleum resource rent tax means tax imposed by the Petroleum Resource Rent Tax Act 1987, as assessed under the Petroleum Resource Rent Tax Assessment Act 1987.
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