Treasury Laws Amendment (Delivering Better Financial Outcomes and Other Measures) Act 2024 (67 of 2024)
Schedule 3 Capital allowances for mining, quarrying or prospecting rights and clarifying the meaning of exploration for petroleum
Part 2 Clarifying the meaning of exploration for petroleum
Petroleum Resource Rent Tax Assessment Act 1987
10 No retrospective criminal liability
The amendment made by this Part is taken not to make a person criminally liable in respect of acts or omissions of the person before the day on which this item commences, if the person would not have been so liable had this Part not been enacted.
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