Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)

Schedule 6   Other amendments

Part 1   Amendments related to clean energy package

Petroleum Resource Rent Tax Assessment Act 1987

1   At the end of subsection 28(1)

Add:

; (c) amounts receivable by the person in respect of the sale of free carbon units (within the meaning of the Clean Energy Act 2011):

(i) that the person received under the Jobs and Competitiveness Program (within the meaning of that Act); and

(ii) that relate to the petroleum project.