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
87 Subparagraph 20(2)(a)(iii)
Repeal the subparagraph, substitute:
(iii) if the licence relates to an onshore petroleum project and was granted on or after 1 July 2012 - the start of 1 January 2013;
(iv) if the licence relates to an onshore petroleum project and was granted before 1 July 2012 - the start of 1 July 2013; or
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