House of Representatives

Petroleum Resource Rent Tax Assessment Amendment Bill 2006

Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Bill 2006

Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Act 2006

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello MP)

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ATO Australian Taxation Office
this Bill Petroleum Resource Rent Tax Assessment Amendment Bill 2006
Commissioner Commissioner of Taxation
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
PRRT Petroleum Resource Rent Tax
PRRT Act Petroleum Resource Rent Tax Assessment Act 1987
PRRT Regulations Petroleum Resource Rent Tax Assessment Regulations 2005
RoSA Review of Aspects of Income Tax Self Assessment
TAA 1953 Taxation Administration Act 1953


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