PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987

PART VIII - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments  

SECTION 93   INTERPRETATION  

93(1)  


In sections 85 , 92 and 109 , but not in any other section of this Act, tax includes an instalment of tax payable under this Division.

93(2)  
The ascertainment of the notional tax amount, or the amount of any instalment of tax, in accordance with this Division shall not be deemed to be an assessment within the meaning of any of the provisions of this Act.

93(3)  
All amounts of instalments of tax shall be calculated to the nearest dollar.




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