Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Petroleum Resource Rent Tax Assessment Act 1987

95   Subparagraph 48(1)(a)(ib)

Omit "does not apply in relation to the financial year in which the transaction is or was entered into", substitute "did not apply immediately before the transfer time".