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

21   Section 2 (definition of registered holder )

Repeal the definition, substitute:

registered holder means:

(a) in relation to a title under the Offshore Petroleum and Greenhouse Gas Storage Act 2006 - the registered holder within the meaning of that Act; and

(b) in relation to an authority or right (however described) under another Australian law - the person whose name is shown in the register (however described) kept under the relevant Australian law concerned.


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