Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 7   AMENDMENT OF THE PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987

127   Transfer of expenditure-general

 

(1) Section 45A of the Principal Act is amended by omitting from paragraph (3)(a) "21 days" and substituting "42 days".
            

      

(2) The amendment made by subsection (1) applies in relation to the financial year starting on 1 July 1993 and later financial years.