Petroleum Resource Rent Tax Assessment Regulations 2024
PART 4
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THE RESIDUAL PRICING METHOD
Division 2
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Identifying and classifying included costs
SECTION 38
38
EXCLUSION OF PERSONAL COSTS OF OTHER PARTICIPANTS
For the purposes of step 4 of the residual pricing method, exclude any personal cost that was incurred by another participant in the operation.
For the purposes of step 4 of the residual pricing method, exclude any personal cost that was incurred by another participant in the operation.
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