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

159   Subparagraph 18(8)(b)(i) of Schedule 2

Repeal the subparagraph, substitute:

(i) the transaction that, when complete, had the effect of the first company becoming a subsidiary of the other company; or