PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987

PART V - LIABILITY TO TAXATION  

Division 2 - Assessable receipts  

SECTION 31AA   31AA   ELIGIBLE REAL EXPENDITURE - NORTH WEST SHELF PROJECT  


Despite section 45 , this Division applies in relation to the North West Shelf project as if eligible real expenditure could be incurred in relation to the project at any time, including a time before 1 July 2012.



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