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
141 Clause 1 of Schedule 1 (at the end of the definition of relevant pre-commencement day )
; or (c) if the petroleum project is the Bass Strait project or the North West Shelf project - the day occurring 5 years before the earlier of the following:
(i) the earliest day specified in a production licence notice in relation to the project;
(ii) the earliest day a production licence was issued in relation to the project.