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 39
39
INCLUDED COSTS
A cost associated with a relevant operation is an included cost for the taxpayer if it is not excluded after applying sections 36 and 38 .
A cost associated with a relevant operation is an included cost for the taxpayer if it is not excluded after applying sections 36 and 38 .
Note:
These included costs are the pooled non-personal costs of all the participants in the relevant operation, and the personal costs of the taxpayer.
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