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

138   After section 108

Insert:

108A Offshore information notices

For the purposes of this Act, section 264A (about offshore information notices) of the Income Tax Assessment Act 1936 applies as if:

(a) a reference to a taxpayer in that section were a reference to a person; and

(b) a reference to an assessment in that section were a reference to an assessment under Division 2 of Part VI of this Act; and

(c) a reference to the Income Tax Assessment Act 1936 in that section were a reference to this Act.


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