Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 1 Extension to onshore projects etc.
Petroleum Resource Rent Tax Assessment Act 1987
1 Section 2 (definition of access authority )
Repeal the definition, substitute:
access authority means:
(a) a petroleum access authority within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or
(b) an authority or right (however described) under another Australian law to carry on, in relation to petroleum, specified operations in a specified area (other than an authority or right that is an exploration permit, retention lease, production licence or infrastructure licence).
Note: The Resources Minister may determine that an authority or right is, or is not, an authority or right of a kind mentioned in this paragraph: see section 2AA.
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