Commonwealth Numbered Acts

PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 No. 142, 1987 - SECT 93

93. (1) In sections 84, 85, 86, 87, 92, 109, 110 and 111, but not in any other
section of this Act, "tax" includes an instalment of tax payable under this
Division.

(2) The ascertainment of the notional tax amount, or the amount of any
instalment of tax, in accordance with this Division shall not be deemed to be
an assessment within the meaning of any of the provisions of this Act.

(3) All amounts of instalments of tax shall be calculated to the nearest
dollar.