Commonwealth Numbered Acts

PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 No. 142, 1987 - SECT 26

26. Where paragraph 24 (c) or 25 (c) applies in relation to any marketable
petroleum commodity, the market value or other amount referred to in that
paragraph in relation to the marketable petroleum commodity shall, for the
purposes of this Act, be taken to have been derived by the person or persons
entitled to receive receipts from the sale of marketable petroleum commodities
produced in relation to the project and, where there are 2 or more such
persons, in the same respective shares as those persons are or were entitled
to receive those receipts.