PETROLEUM RESOURCE RENT TAX ASSESSMENT REGULATIONS 2005 (REPEALED)
For section 106A of the Act, a person dissatisfied with any of the following decisions may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 :
(a) a decision under regulation 8A whether a transaction is a non-arm ' s length transaction;
(b) a decision to substitute an estimate under subregulation 9(5) ;
(c) a determination under regulation 19 that no comparable uncontrolled price exists;
(d) a determination of the RPM price under regulation 21 ;
(e) a determination under subregulation 23(4) or 39(6) of the market value of project liquid or project electricity.
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