Private ruling: Change to retention lease boundaries
Date of advice: 24 February 2016
Published: April 2016
Ruling period: Period ending 30 June 2016
Date scheme commenced: Period ending 30 June 2016

Ruling: Q1: 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 ? | A1: Yes | Q2: 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 ? | A2: Yes

Relevant facts and circumstances: The Commissioner has ruled on each of the questions.