Compilation details

AASB Interpretation 1003 Australian Petroleum Resource Rent Tax (as amended)

Compilation details are not part of Interpretation 1003.

This compiled Interpretation applies to annual periods beginning on or after 1 January 2020.  It takes into account amendments up to and including 21 May 2019 and was prepared on 2 March 2020 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Interpretation issued by the AASB.  Instead, it is a representation of Interpretation 1003 (November 2007) as amended by other pronouncements, which are listed in the table below.

Table of pronouncements

Table of amendments