Petroleum Resource Rent Tax Assessment Act 1987

PART II - INTERPRETATION  

SECTION 9  

9   AMOUNTS CREDITED, REINVESTED ETC TO BE TAKEN TO BE RECEIVABLE  

An amount shall be taken to have been receivable by a person although it is not actually to be paid over to the person but is to be reinvested, accumulated, capitalised, carried to any reserve, sinking fund or insurance fund however designated, or otherwise dealt with on behalf of the person or as the person directs.