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
3 Application of amendments
The amendments made by this Schedule apply in relation to an arrangement that:
(a) has been or is entered into on or after 1 July 2023; or
(b) has been or is carried out or commenced to be carried out on or after that date (other than an arrangement that was entered into before that date).
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