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

78   Section 2 (definition of created )

Repeal the definition, substitute:

created , in relation to a consolidated group or a MEC group, has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.