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

91   Subsection 41(2)

Repeal the subsection, substitute:

(2) This section does not apply if the other person carries on or provides the operations, facilities or other things as part of the processing of:

(a) internal petroleum in relation to the petroleum project; or

(b) external petroleum in relation to a petroleum project other than the project to which the operations, facilities or other things referred to in subsection (1) relate.