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

8   Section 2 (definition of head company )

Repeal the definition, substitute:

head company :

(a) of a designated company group - has the meaning given by section 2BA; and

(b) of a consolidated group or a MEC group - has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.