Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 4 Starting base for onshore petroleum projects and the North West Shelf project
Part 2 Other amendments
Petroleum Resource Rent Tax Assessment Act 1987
44 At the end of subsection 67(2)
Add:
Note: The Commissioner may also amend an assessment at any time to give effect to a starting base assessment, see subclause 23(6) of Schedule 2.
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