Treasury Laws Amendment (2019 Petroleum Resource Rent Tax Reforms No. 1) Act 2019 (43 of 2019)
Schedule 1 Reform of the petroleum resource rent tax
Part 2 Standard uplift expenditure
Petroleum Resource Rent Tax Assessment Act 1987
35 Clause 1 of Schedule 1 (definition of GDP expenditure year)
Omit "ABR expenditure", substitute "standard uplift expenditure".
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