Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 6   Petroleum resource rent tax

Petroleum Resource Rent Tax Assessment Act 1987

5   Subsection 38(1)

Omit “liable to be paid by the person in relation to”, substitute “paid by the person, to the extent that the payment relates to”.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).