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
77 Section 2 (definition of acquisition )
Repeal the definition, substitute:
acquisition :
(a) in clauses 18 and 19 of Schedule 2 - has the meaning given by subclauses 18(7) and (8) of that Schedule; and
(b) otherwise - has the meaning given by section 195-1 of the GST Act.
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