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
8 Section 2 (definition of head company )
Repeal the definition, substitute:
head company :
(a) of a designated company group - has the meaning given by section 2BA; and
(b) of a consolidated group or a MEC group - has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.
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