Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 (F2020L01610)
Schedule 1 Amendments commencing day after registration
Petroleum Resource Rent Tax Assessment Regulation 2015
52 Subsection 37(1)
Repeal the subsection, substitute:
(1) This section applies to an included capital cost if the cost is for:
(a) an integrated GTL operation for which an election has been made under section 50; and
(b) the cost was incurred before 1 July 2012.
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