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 3 Application, transitional and savings provisions
Division 2 General application of amendments
87 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is amended by this Schedule, the amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before 1 July 2019.
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