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
92 Paragraph 45(2)(b)
Repeal the paragraph, substitute:
(b) if paragraph (a) does not apply - at any time on or after 2 May 2010, including a time before the project commences or after the project ceases.