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
95 Subparagraph 48(1)(a)(ib)
Omit "does not apply in relation to the financial year in which the transaction is or was entered into", substitute "did not apply immediately before the transfer time".
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