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Petroleum Resource Rent Tax Assessment Regulations 2024
56Things done under previous regulations
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56 Things done under previous regulations
(1) A thing done:
(a) before the commencement of this instrument; and
(b) under a provision of:
(i) the Petroleum Resource Rent Tax Assessment Regulations 2005; or
(ii) the Petroleum Resource Rent Tax Assessment Regulation 2015;
has effect after that commencement as if the thing had been done under the corresponding provision of this instrument.
(2) Without limiting subsection (1), a thing includes an election, a notification, a determination and a decision.