Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Income Tax Assessment Act 1997

2   Subsection 995-1(1)

Insert:

petroleum resource rent tax law means:

(a) the Petroleum Resource Rent Tax Assessment Act 1987; and

(b) any Act that imposes *petroleum resource rent tax; and

(c) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) and (b); and

(d) any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and

(e) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).