Petroleum Resource Rent Tax Assessment Regulations 2024

PART 7 - TRANSITIONAL MATTERS  

SECTION 56   THINGS DONE UNDER PREVIOUS REGULATIONS  

56(1)    
A thing done:

(a)    before the commencement of this instrument; and

(b)    under a provision of:

(i) the Petroleum Resource Rent Tax Assessment Regulations 2005 ; or

(ii) the Petroleum Resource Rent Tax Assessment Regulation 2015 ;

has effect after that commencement as if the thing had been done under the corresponding provision of this instrument.

56(2)    
Without limiting subsection (1) , a thing includes an election, a notification, a determination and a decision.