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
162 Paragraph 19(2)(b) of Schedule 2
Repeal the paragraph, substitute:
(b) it was prepared in accordance with:
(i) the accounting standards (within the meaning of the Corporations Act 2001); or
(ii) International Financial Reporting Standard 6, or another international financial reporting standard prescribed by the regulations; and
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