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

77   Section 2 (definition of acquisition )

Repeal the definition, substitute:

acquisition :

(a) in clauses 18 and 19 of Schedule 2 - has the meaning given by subclauses 18(7) and (8) of that Schedule; and

(b) otherwise - has the meaning given by section 195-1 of the GST Act.