PETROLEUM RESOURCE RENT TAX ASSESSMENT REGULATIONS 2005 (REPEALED)

PART 5 - THE RESIDUAL PRICING METHOD  

Division 5.2 - Identifying and classifying included costs  

REGULATION 30  

30   INCLUDED COSTS  
A cost associated with an integrated operation is an included cost for the taxpayer if it is not excluded under regulation 27 or 29 .

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