Petroleum Resource Rent Tax Assessment Act 1987

PART V - LIABILITY TO TAXATION  

Division 2 - Assessable receipts  

SECTION 31A  

31A   ELIGIBLE REAL EXPENDITURE AND THE BASS STRAIT PROJECT  
Despite section 45 , this Division applies in relation to the Bass Strait project, or a project in relation to which the Bass Strait project is a pre-combination project, as if eligible real expenditure could be incurred in relation to the Bass Strait project at any time, including a time before 1 July 1990.


 

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