Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)
Schedule 7 Miscellaneous amendments
Part 1 Resource rent taxation
Petroleum Resource Rent Tax Assessment Act 1987
139 At the end of section 109
(5) This section does not apply to a trustee of a trust in relation to any period during which the trust:
(a) is a subsidiary member of a consolidated group or a MEC group; and
(b) is taken, under section 58P, to be part of the head company or provisional head company of the group for the purposes covered by subsection 58P(2).