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

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

128   Transfer of expenditure-group companies

 

(1) Section 45B 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.