Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)

Schedule 5   Consolidated groups

Part 2   Other amendments

Petroleum Resource Rent Tax Assessment Act 1987

12   Section 2

Insert:

subsidiary member has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).