Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 2 Assessable receipts
Part 1 Amendments commencing on 1 July 2012
Petroleum Resource Rent Tax Assessment Act 1987
10 At the end of section 31
Add:
; or (h) in the case of an onshore petroleum project or the North West Shelf project - at any time on or after 1 July 2012, including a time before the project commenced or after the project has ceased.
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