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

Schedule 5   Consolidated groups

Part 2   Other amendments

Petroleum Resource Rent Tax Assessment Act 1987

7   Section 2

Insert:

created :

(a) in relation to a consolidated group - has the meaning given by section 703-15 of the Income Tax Assessment Act 1997; and

(b) in relation to a MEC group - has the meaning given by section 719-25 of that Act.