Commonwealth Numbered Acts

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PETROLEUM (TIMOR SEA TREATY) ACT 2003 No. 9, 2003 - SECT 16

Definitions
(1)
In this Division:

"new taxation code" has the same meaning as taxation code has in the Treaty.

"old taxation code" has the same meaning as Taxation Code had in the Petroleum (Timor Gap Zone of Cooperation) Act 1990 immediately before 20 May 2002.

"year of income" has the same meaning as in the Income Tax Assessment Act 1936 .

(2)
If an expression used in subsection 17(2) or 18(1) is also used in the old taxation code, the expression has the same meaning as in the old taxation code.

(3)
If an expression used in subsection 17(3) or 18(2) is also used in the new taxation code, the expression has the same meaning as in the new taxation code.


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