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Treasury Laws Amendment (2019 Petroleum Resource Rent Tax Reforms No. 1) Act 2019

No. 43, 2019

An Act to amend the law relating to petroleum resource rent tax, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
Schedule 1—Reform of the petroleum resource rent tax
Part 1—Uplifts for general expenditure for new projects
Offshore Petroleum and Greenhouse Gas Storage Act 2006
Petroleum Resource Rent Tax Assessment Act 1987
Part 2—Standard uplift expenditure
Petroleum Resource Rent Tax Assessment Act 1987
Part 3—Other amendments
Petroleum Resource Rent Tax Assessment Act 1987
Schedule 2—Removing onshore projects from the petroleum resource rent tax
Part 1—Amendment of the Petroleum Resource Rent Tax Assessment Act 1987
Petroleum Resource Rent Tax Assessment Act 1987
Part 2—Amendments of other Acts
Excise Tariff Act 1921
Income Tax Assessment Act 1997
Part 3—Application, transitional and savings provisions
Division 1—Application of amendments to deductible expenditure and assessable receipts
Division 2—General application of amendments

Treasury Laws Amendment (2019 Petroleum Resource Rent Tax Reforms No. 1) Act 2019
No. 43, 2019

An Act to amend the law relating to petroleum resource rent tax, and for related purposes

[Assented to 5 April 2019]

The Parliament of Australia enacts: