PETROLEUM RESOURCE RENT TAX ASSESSMENT REGULATIONS 2005 (REPEALED)
View history note
Hide history noteThe Commissioner may, at the request of a participant in an integrated operation, make an agreement ( advance pricing arrangement ) with the participant about how the assessable petroleum receipts of the participant are to be calculated in relation to project sales gas or project natural gas to which paragraph 24(1)(d) , (e) or (f) of the Act applies
18(2)
An advance pricing arrangement must specify:
(a) the term of the arrangement; and
(b) how the assessable receipts of the participant are to be calculated; and
(c) conditions under which the arrangement will apply.
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