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Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Extension to onshore projects etc.
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Section 2 (definition of access authority )
- 2 Section 2 (paragraph (a) of the definition of applicable commencement date )
- 3 Section 2 (at the end of the definition of applicable commencement date )
- 4 Section 2 (definition of block )
- 5 Section 2 (definition of eligible production licence )
- 6 Section 2 (definition of excluded fee )
- 7 Section 2 (definition of exploration permit )
- 8 Section 2 (definition of exploration permit area )
- 9 Section 2 (definition of holder of a registered interest )
- 10 Section 2 (definition of infrastructure licence )
- 11 Section 2 (after paragraph (e) of the definition of marketable petroleum commodity )
- 12 Section 2
- 13 Section 2
- 14 Section 2
- 15 Section 2
- 16 Section 2 (definition of petroleum )
- 17 Section 2 (definition of pipeline licence )
- 18 Section 2 (paragraph (a) of the definition of pre-combination project )
- 19 Section 2 (at the end of the definition of production licence )
- 20 Section 2 (definition of production licence area )
- 21 Section 2 (definition of registered holder )
- 22 Section 2 (definition of retention lease )
- 23 Section 2 (definition of retention lease area )
- 24 After section 2
- 25 After paragraph 2E(2)(e)
- 26 Subsection 19(1)
- 27 Subsection 19(1)
- 28 Subsection 19(1)
- 29 After subsection 19(1A)
- 30 Subsection 19(2)
- 31 Paragraph 19(2B)(a)
- 32 Paragraph 19(2B)(b)
- 33 Paragraph 19(2C)(a)
- 34 Paragraph 19(2C)(b)
- 35 Subsection 19(3)
- 36 Subsection 20(1)
- 37 Subsection 20(2)
- 38 Paragraph 20(2)(a)
- 39 Paragraph 20(2)(b)
- 40 Subsection 20(4)
- 41 Subsections 20(6) and (7)
- 42 Clause 1 of the Schedule (paragraph (a) of the definition of starting day )
- 43 Clause 1 of the Schedule (after paragraph (c) of the definition of starting day )
- 44 Subclause 13(1) of the Schedule
- 45 Subclause 13(3) of the Schedule
- 46 Transitional
- Schedule 2 Assessable receipts
- Part 1 Amendments commencing on 1 July 2012
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 At the end of subsection 23(1)
- 2 Subsection 23(2)
- 3 Section 28
- 4 At the end of section 28
- 5 After section 29
- 6 Paragraph 30(a)
- 7 At the end of paragraphs 31(b) and (c)
- 8 After paragraph 31(e)
- 9 Paragraph 31(f)
- 10 At the end of section 31
- 11 At the end of Division 2 of Part V
- 12 Paragraphs 57(1)(a) and (2)(a)
- 13 Transitional
- Part 2 Amendments commencing on Proclamation
- Petroleum Resource Rent Tax Assessment Act 1987
- 14 Paragraph 24(1)(a)
- 15 Subparagraph 24(1)(d)(ii)
- 16 At the end of subsection 24(1)
- Schedule 3 Deductible expenditure
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Section 2
- 2 Section 2
- 3 Section 2 (definition of eligible real expenditure )
- 4 Section 2
- 5 Section 2
- 6 At the end of paragraph 19(4)(b)
- 7 After paragraph 32(f)
- 8 Subsection 33(1)
- 9 Subsection 34(1)
- 10 Subsection 34A(1)
- 11 Paragraph 34A(1)(a)
- 12 Subsection 34A(3)
- 13 Subsection 35(1)
- 14 After section 35B
- 15 Subparagraph 37(1)(b)(vi)
- 16 At the end of paragraph 37(1)(b)
- 17 Section 44
- 18 At the end of section 44
- 19 After paragraph 58B(1)(a)
- 20 Clause 1 of the Schedule (definition of relevant pre-commencement day )
- Schedule 4 Starting base for onshore petroleum projects and the North West Shelf project
- Part 1 Main amendments
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 Section 2 (at the end of the definition of assessment )
- 2 Section 2 (definition of eligible real expenditure )
- 3 Section 2
- 4 Section 2
- 5 Section 2
- 6 Section 31
- 7 At the end of section 31
- 8 Before paragraph 32(g)
- 9 Subsection 34A(5) (at the end of the definition of class 2 general project expenditure )
- 10 Before section 36
- 11 Section 45
- 12 After subparagraph 48(1)(a)(ia)
- 13 After subsection 48(2)
- 14 After paragraph 48A(5)(c)
- 15 After subsection 48A(7)
- 16 At the end of the Act
- 17 Transitional
- Part 2 Other amendments
- Petroleum Resource Rent Tax Assessment Act 1987
- 18 Section 2 (at the end of paragraphs (a) to (f) of the definition of long term bond rate )
- 19 Section 2 (paragraph (h) of the definition of long term bond rate )
- 20 Section 2 (at the end of the definition of long term bond rate )
- 21 Section 2 (at the end of the definition of post-30 June 2008 petroleum project )
- 22 Section 2
- 23 Section 2 (definition of transferable exploration expenditure )
- 24 Section 2 (notes 1 and 2 at the end of the definition of transferable exploration expenditure )
- 25 After section 4
- 26 Subsection 22(1) (note)
- 27 Subsection 35A(1)
- 28 Subsection 35A(1) (note)
- 29 Subsection 35A(2)
- 30 Subsection 35A(2) (note)
- 31 Subsection 35B(1)
- 32 Subsection 35B(1) (note)
- 33 Subsection 35B(2)
- 34 Subsection 35B(2) (note)
- 35 Section 36A (note)
- 36 Subsection 36B(1) (note)
- 37 At the end of section 44
- 38 Subsections 45A(2) and (4), 45B(2) and (4) and 45D(2)
- 39 Subparagraph 45D(3)(b)(ii)
- 40 Paragraphs 45E(1)(b) and (c) and (3)(c)
- 41 Subparagraph 48(1)(a)(ia)
- 42 Paragraph 48A(5)(c)
- 43 At the end of section 61
- 44 At the end of subsection 67(2)
- 45 Paragraphs 97(1A)(c) and 98A(1)(b)
- 46 Schedule (heading)
- 47 Clause 1 of the Schedule (definition of pre-licence area )
- 48 Clauses 2 and 3 of the Schedule
- 49 Part 1A of the Schedule (heading)
- 50 At the end of Part 1A of the Schedule
- 51 Clause 5 of the Schedule (paragraph (a) of the definition of notional taxable profit )
- 52 Clause 9 of the Schedule (paragraph (a) of the definition of notional taxable profit )
- Schedule 5 Consolidated groups
- Part 1 Main amendments
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 At the end of Part V
- Part 2 Other amendments
- Income Tax Assessment Act 1997
- 2 At the end of subsection 703-50(1)
- 3 At the end of subsection 719-50(1)
- 4 Subsection 721-10(2) (at the end of the table)
- 5 At the end of section 721-10
- Petroleum Resource Rent Tax Assessment Act 1987
- 6 Section 2
- 7 Section 2
- 8 Section 2 (definition of head company )
- 9 Section 2
- 10 Section 2
- 11 Section 2
- 12 Section 2
- Schedule 6 Other amendments
- Part 1 Amendments related to clean energy package
- Petroleum Resource Rent Tax Assessment Act 1987
- 1 At the end of subsection 28(1)
- 2 After paragraph 44(i)
- Part 2 Amendments related to repeal of an Act
- Petroleum Resource Rent Tax Act 1987
- 3 The whole of the Act
- 4 Application
- 5 Transitional
- Part 3 Other amendments
- Crimes (Taxation Offences) Act 1980
- 6 Subsection 3(1) (paragraph (a) of the definition of petroleum resource rent tax )
- Excise Tariff Act 1921
- 7 Subsection 3(1) (definition of Resource Rent Tax area )
- Income Tax Assessment Act 1997
- 8 Subsection 995-1(1) (definition of petroleum resource rent tax )
- Petroleum Resource Rent Tax Assessment Act 1987
- 9 Section 2 (definition of tax )
- 10 After paragraph 31(a)
- 11 Paragraphs 34A(1)(b), (2)(b), (2)(c) and (3)(b)
- 12 Subsection 98B(3) (definition of instalment transfer tax )
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