Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)

Schedule 5   Consolidated groups

Part 2   Other amendments

Income Tax Assessment Act 1997

4   Subsection 721-10(2) (at the end of the table)

Add:

95

subsection 82(1) or (2) of the Petroleum Resource Rent Tax Assessment Act 1987 (when tax assessed under that Act is payable)

the year of tax (within the meaning of that Act) to which the tax assessed under that Act relates

100

subsection 82(3) of the Petroleum Resource Rent Tax Assessment Act 1987 (shortfall interest charge on shortfall in tax assessed under that Act)

the year of tax (within the meaning of that Act) to which the *shortfall interest charge relates

105

section 95 of the Petroleum Resource Rent Tax Assessment Act 1987 (when instalment of tax is payable)

the instalment period (within the meaning of that Act) in relation to the instalment

110

subsection 98C(4) of the Petroleum Resource Rent Tax Assessment Act 1987 (when instalment transfer interest charge is due)

the instalment transfer charge period (within the meaning of that Act) in relation to the charge