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PETROLEUM RESOURCE RENT TAX ASSESSMENT REGULATIONS 2005 (REPEALED)
- PART 1 - PRELIMINARY
- REGULATION 1 NAME OF REGULATIONS
- REGULATION 2 COMMENCEMENT
- PART 2 - DEFINITION PROVISIONS
- REGULATION 3 DEFINITIONS
- REGULATION 4 WHEN AN INTEGRATED GTL OPERATION EXISTS
- REGULATION 4A WHEN INTEGRATED GTE OPERATION EXISTS
- REGULATION 5 UPSTREAM AND DOWNSTREAM STAGES OF INTEGRATED OPERATION
- REGULATION 6 PHASE POINTS OF INTEGRATED OPERATION
- REGULATION 7 WHEN THERE IS MULTIPLE USE OF A PHASE
- REGULATION 8 PARTICIPANTS IN INTEGRATED OPERATION
- REGULATION 8A NON-ARM ' S LENGTH TRANSACTION
- REGULATION 9 ESTIMATED AVERAGE ANNUAL VOLUME OR MASS OF PROJECT NATURAL GAS
- REGULATION 10 MEANING OF VOLUME COEFFICIENT
- REGULATION 10A MEANING OF MASS COEFFICIENT
- REGULATION 11 AUGMENTATION OF A CAPITAL COST
- REGULATION 12 REDUCTION OF A CAPITAL COST
- REGULATION 13 CAPITAL ALLOWANCE
- PART 3 - ASSESSABLE PETROLEUM RECEIPTS
- REGULATION 14 ASSESSABLE PETROLEUM RECEIPTS - SALES GAS OF INTEGRATED OPERATION WITH NON-ARM ' S LENGTH SALE
- REGULATION 15 ASSESSABLE PETROLEUM RECEIPTS - SALES GAS OF INTEGRATED OPERATION BECOMING EXCLUDED COMMODITY OTHER THAN BY BEING SOLD
- REGULATION 16 ASSESSABLE PETROLEUM RECEIPTS - NATURAL GAS OF ONSHORE INTEGRATED OPERATION WITH NON - ARM ' S LENGTH SALE
- REGULATION 17 INTEGRATED GTL OPERATIONS WITH NO SALE
- REGULATION 18 ADVANCE PRICING ARRANGEMENTS
- PART 4 - THE SUBSTITUTE PRICES
- REGULATION 19 THE COMPARABLE UNCONTROLLED PRICE
- REGULATION 20 RPM PRICE (TRANSFER PRICE USING THE RESIDUAL PRICING METHOD)
- REGULATION 21 RPM PRICE WHERE INFORMATION IS NOT AVAILABLE
- REGULATION 22 COST-PLUS PRICE
- REGULATION 23 NETBACK PRICE
- PART 5 - THE RESIDUAL PRICING METHOD
- Division 5.1 - The residual pricing method
- REGULATION 24 COSTS ARE NET OF GST TAX CREDITS AND ADJUSTMENTS
- REGULATION 25 THE RESIDUAL PRICING METHOD FOR WORKING OUT COST-PLUS AND NETBACK PRICES
- Division 5.2 - Identifying and classifying included costs
- REGULATION 26 TYPES OF COST ASSOCIATED WITH INTEGRATED OPERATION
- REGULATION 27 EXCLUSION OF CERTAIN COSTS OF INTEGRATED OPERATION
- REGULATION 28 DIRECT, INDIRECT AND PERSONAL COSTS
- REGULATION 29 EXCLUSION OF PERSONAL COSTS OF OTHER PARTICIPANTS
- REGULATION 30 INCLUDED COSTS
- REGULATION 31 CAPITAL AND OPERATING COSTS
- REGULATION 31A AMOUNT AND TIMING OF INCLUDED CAPITAL COST
- REGULATION 32 PHASE COSTS AND UPSTREAM AND DOWNSTREAM COSTS
- Division 5.3 - Allocating capital costs to years of tax
- REGULATION 33 CAPITAL COSTS INCURRED FOR A UNIT OF PROPERTY COMPLETED OVER SEVERAL YEARS
- REGULATION 34 CAPITAL COSTS INCURRED BEFORE THE PRODUCTION YEAR - PROJECT SALES GAS PRODUCED FIRST
- REGULATION 35 CAPITAL COSTS INCURRED BEFORE THE PRODUCTION YEAR - OTHER MARKETABLE PETROLEUM COMMODITIES PRODUCED FIRST
- REGULATION 36 ALLOCATING CAPITAL COSTS TO A YEAR OF TAX
- Division 5.4 - Accounting for multiple use of a phase
- REGULATION 37 APPLYING THE ENERGY COEFFICIENTS TO COSTS OF EACH PHASE
- PART 6 - NOTIONAL TAX AMOUNT - SALES GAS
- REGULATION 38 NOTIONAL TAX AMOUNT WHEN RPM PRICE NOT USED (ACT S 97(1AA)(b))
- REGULATION 39 NOTIONAL TAX AMOUNT WHEN RPM PRICE USED (ACT S 97(1AA)(b))
- REGULATION 40 NOTIONAL TAX AMOUNT WHEN NO PREVIOUS RPM PRICE
- PART 7 - MISCELLANEOUS
- REGULATION 41 REVIEW OF DECISIONS - PRESCRIBED DECISIONS
- REGULATION 42 ELECTION TO USE RESIDUAL PRICING METHOD - PARTICIPANT IN ONSHORE GTL OPERATION
- REGULATION 43 ELECTION TO USE MODIFIED RESIDUAL PRICING METHOD - INTEGRATED GTL OPERATION EXISTING BEFORE 2 MAY 2010
- REGULATION 44 ELECTION TO USE DEPRECIATED REPLACEMENT COST METHOD - INTEGRATED ONSHORE OPERATION EXISTING BEFORE 2 MAY 2010
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