Document ID: chunk:federal_register_of_legislation:C2024C00504:section:15:p2
Version: federal_register_of_legislation:C2024C00504
Segment Type: section
Provision Reference: s 15 (pt 2/2)
Character Range: 31713–32481

(2) to petroleum resource rent tax moneys shall be read as a reference to petroleum resource rent tax that has been assessed under the Petroleum Resource Rent Tax Assessment Act.
 (3) For the purposes of the application of subsection 10(2), section 11 and section 12 in accordance with the preceding provisions of this section, the liability of a company or trustee in respect of petroleum resource rent tax moneys that have been assessed shall not be taken not to be finally determined by reason only of the possibility of the Commissioner amending the assessment (otherwise than as a result of an objection being allowed or to give effect to a decision of the Administrative Review Tribunal or a court).

Part VII—Offences relating to superannuation guarantee charge