Petroleum Resource Rent Tax Assessment Amendment Regulation 2013 (No. 1) (154 of 2013)

Schedule 1  

Petroleum Resource Rent Tax Assessment Regulations 2005

68   Regulation 25 (at the end of the table item dealing with Step 6)

Add:

“If an election has been made under regulation 43 or 44 in relation to an integrated GTL operation, apply regulation 31A to capital costs that were incurred before the 2012-13 year of tax.”.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).