Offshore Petroleum (Repeals and Consequential Amendments) Act 2006 (17 of 2006)
Schedule 2 Consequential amendments
Income Tax Assessment Act 1936
39 Paragraph 6AA(4)(e)
Repeal the paragraph, substitute:
(e) Petroleum Act offshore area means:
(i) an area that is an offshore area for the purposes of theOffshore Petroleum Act 2006; and
(ii) the Joint Petroleum Development Area within the meaning of thePetroleum (Timor Sea Treaty) Act 2003.
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