Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 1 Resource rent taxation
Petroleum Resource Rent Tax Assessment Act 1987
100 At the end of subsection 48A(11)
Add:
; (c) if the project is an onshore petroleum project, or the North West Shelf project, and the transaction time occurred between 1 July 2012 and 30 June 2013 - 31 August 2013.
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