Petroleum Resource Rent Tax Assessment Amendment Act 2006 (78 of 2006)

Schedule 1   Deducting transferable exploration expenditure from tax instalments

Part 1   Amendments

Petroleum Resource Rent Tax Assessment Act 1987

1   Section 2

Insert:

annual transfer has the meaning given by subsection 45E(4).

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).