Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 (37 of 2024)
Schedule 5 Petroleum resource rent tax deductions cap
Petroleum Resource Rent Tax Assessment Act 1987
2 At the end of section 2C
Add:
(3) For the purposes of this Act, apportionment percentage figure , in relation to a period of days that is not a year of tax, means the amount worked out under subsection (2) as if the period were a year of tax.
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