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
4 At the end of section 28
Add:
(2) However, an amount referred to in subparagraph (b)(ii) that is a refund of resource tax expenditure is increased by dividing the amount by the rate mentioned in section 5 of the Petroleum Resource Rent Tax (Imposition - General) Act 2012.
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