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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Edited version of your written advice

Authorisation Number: 1012974064254

Date of advice: 24 February 2016

Ruling

Subject: Change to retention lease boundaries

Question 1

Was the renewed retention lease X taken to be a continuation of the original authority under paragraph 4(1)(d) of the Petroleum Resource Rent Tax Assessment Act 1987?

Answer

Yes

Question 2

Was the renewed retention lease Y taken to be a continuation of the original authority under paragraph 4(1)(d) of the Petroleum Resource Rent Tax Assessment Act 1987?

Answer

Yes

This ruling applies for the following period:

Period ending 30 June 2016

The scheme commences in:

Period ending 30 June 2016

Relevant facts and circumstances

The Commissioner has ruled on each of the questions.