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

Schedule 5   Other amendments

Part 1   Amendments

Petroleum Resource Rent Tax Assessment Act 1987

16   At the end of section 59

Add:

(3) A return under this section in relation to a petroleum project must be accompanied by a copy of any notice given to the person under subsection 48(3) or 48A(11) in relation to the project:

(a) since the person last gave the Commissioner a return under this section or section 60 in relation to the project; or

(b) if the person has not previously given a return to the Commissioner under this section or section 60 in relation to the project - since the person acquired an entitlement to derive assessable receipts in relation to the project.