Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 7   AMENDMENT OF THE PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987

131   Defined terms

Clause 1 of the Schedule to the Principal Act is amended:

(a) by inserting "or paragraph 48A(5)(c)" after "subparagraph 48(1)(a)(ia)" in subparagraphs (a)(ii) and (b)(ii) of the definition of "incurred exploration expenditure amount";
        

(b) by inserting "or 48A" after "section 48" in subparagraph (b)(iii) of the definition of "incurred exploration expenditure amount".