Tax Laws Amendment (2009 Measures No. 3) Act 2009 (47 of 2009)
Schedule 3 Petroleum resource rent tax
Part 2 Exploration expenditure etc.
Petroleum Resource Rent Tax Assessment Act 1987
21 Section 2
Insert:
post-30 June 2008 petroleum project means a petroleum project, where the production licence, or each production licence, in relation to the project came into force after 30 June 2008.
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