Petroleum Resource Rent Tax Assessment Act 1987
PART V
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LIABILITY TO TAXATION
Division 2
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Assessable receipts
SECTION 31A
31A
ELIGIBLE REAL EXPENDITURE AND THE BASS STRAIT PROJECT
Despite section 45 , this Division applies in relation to the Bass Strait project, or a project in relation to which the Bass Strait project is a pre-combination project, as if eligible real expenditure could be incurred in relation to the Bass Strait project at any time, including a time before 1 July 1990.
Despite section 45 , this Division applies in relation to the Bass Strait project, or a project in relation to which the Bass Strait project is a pre-combination project, as if eligible real expenditure could be incurred in relation to the Bass Strait project at any time, including a time before 1 July 1990.
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