Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 5 Consolidated groups
Part 2 Other amendments
Income Tax Assessment Act 1997
2 At the end of subsection 703-50(1)
Add:
Note 3: A group that is consolidated for income tax purposes may also consolidate for the purposes of the Petroleum Resource Rent Tax Assessment Act 1987 (see section 58N of that Act).
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