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

Schedule 6   Other amendments

Part 3   Other amendments

Income Tax Assessment Act 1997

8   Subsection 995-1(1) (definition of petroleum resource rent tax )

Repeal the definition, substitute:

petroleum resource rent tax means tax imposed by any of the following:

(a) the Petroleum Resource Rent Tax (Imposition - General) Act 2012;

(b) the Petroleum Resource Rent Tax (Imposition - Customs) Act 2012;

(c) the Petroleum Resource Rent Tax (Imposition - Excise) Act 2012;

as assessed under the Petroleum Resource Rent Tax Assessment Act 1987.