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

20   After subsection 106(3)

Insert:

(3A) To avoid doubt, subsection (3) applies to a copy or an extract of a document that was given to the Commissioner on a data processing device or by way of electronic transmission, unless the person by whom the original of the document was purportedly authorised can show that the person did not authorise the document.