Treasury Laws Amendment (2019 Petroleum Resource Rent Tax Reforms No. 1) Act 2019 (43 of 2019)
Schedule 2 Removing onshore projects from the petroleum resource rent tax
Part 1 Amendment of the Petroleum Resource Rent Tax Assessment Act 1987
Petroleum Resource Rent Tax Assessment Act 1987
12 Section 2 (definition of holder of a registered interest)
Repeal the definition, substitute:
holder of a registered interest , in relation to a production licence, means a person holding an interest in the production licence, being an interest created by a dealing in relation to which an entry has been made under subsection 494(3) of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
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