Petroleum Resource Rent Tax Assessment Act 1987
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CCH Note:
No 18 of 2012, s 3 and Sch 1 item 46 contains the following transitional provision:
46 Transitional
46
Division
2
of Part
VIII
of the
Petroleum Resource Rent Tax Assessment Act 1987
(collection by instalments) does not apply, in respect of the year of tax commencing on 1 July 2012, in relation to an onshore petroleum project or the North West Shelf project.]
Subject to this Division, the 3 instalments of tax payable in respect of a year of tax of a person in relation to a petroleum project are due and payable respectively on 21 October, 21 January and 21 April in the year of tax concerned.
Note: For provisions about collection and recovery of an instalment of tax, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .
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