Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 6 Other amendments
Part 1 Amendments related to clean energy package
Petroleum Resource Rent Tax Assessment Act 1987
1 At the end of subsection 28(1)
Add:
; (c) amounts receivable by the person in respect of the sale of free carbon units (within the meaning of the Clean Energy Act 2011):
(i) that the person received under the Jobs and Competitiveness Program (within the meaning of that Act); and
(ii) that relate to the petroleum project.
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