Petroleum Resource Rent Tax Assessment Amendment Act 2012 (18 of 2012)
Schedule 4 Starting base for onshore petroleum projects and the North West Shelf project
Part 2 Other amendments
Petroleum Resource Rent Tax Assessment Act 1987
37 At the end of section 44
Add:
Note: Under the look-back approach under Schedule 2, some excluded expenditure relating to onshore petroleum projects or the North West Shelf project may be included in eligible real expenditure.
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