Commonwealth Numbered Acts

PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 No. 142, 1987 - SECT 31

31. For the purposes of this Act-

   (a)  assessable petroleum receipts;

   (b)  assessable exploration recovery receipts;

   (c)  assessable property receipts;

   (d)  assessable miscellaneous compensation receipts; or

   (e)  assessable employee amenities receipts, may be derived by a person in
        relation to a petroleum project-

   (f)  before the project commenced or after the project ceased; or

   (g)  before the commencement of this Act.