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

93   Subsection 45(5) (table item 2)

Omit "the day on which that acquisition occurred", substitute "the day, on or after 1 July 2007, on which the person first commenced to hold the interest, or was acquired, as the case requires".