Document ID: chunk:federal_register_of_legislation:C2012A00018:clause:6_5
Version: federal_register_of_legislation:C2012A00018
Segment Type: clause
Provision Reference: sch 6 cl 5
Character Range: 113173–113952

5  Transitional
To the extent that:
 (a) a person has paid or pays, in relation to a year of tax ending before the commencement of this Schedule, an amount in respect of a liability for tax that the Petroleum Resource Rent Tax Act 1987 purported to impose on the person for that year; and
 (b) the amount has not been repaid to the person;
the payment of the amount is taken, by this item, to have discharged or to discharge the person's liability to pay tax imposed by the Petroleum Resource Rent Tax (Imposition—General) Act 2012, the Petroleum Resource Rent Tax (Imposition—Customs) Act 2012 or the Petroleum Resource Rent Tax (Imposition—Excise) Act 2012 (as the case requires) in relation to that year of tax.

Part 3—Other amendments

Crimes (Taxation Offences) Act 1980