Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)
Schedule 2 Petroleum resource rent tax anti-avoidance rules
Petroleum Resource Rent Tax Assessment Act 1987
2 Subsection 53(1)
Omit "a tax benefit has been obtained, or would but for this section be obtained, by a person in connection with an arrangement to which this Subdivision applies", substitute "this Subdivision applies to an arrangement in connection with which a tax benefit has been obtained, or would but for this section be obtained".
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