Petroleum Resource Rent Tax Assessment Regulations 2024
PART 1
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PRELIMINARY
Division 2
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Definitions
SECTION 12
12
PARTICIPANTS IN A RELEVANT OPERATION
A person is a participant in a relevant operation if the person holds an interest in the operation that entitles the person to petroleum product or electricity of the operation at the end of at least one phase.
A person is a participant in a relevant operation if the person holds an interest in the operation that entitles the person to petroleum product or electricity of the operation at the end of at least one phase.
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