Petroleum Resource Rent Tax Assessment Act 1987
| Term(s) | Definition | Defined in Legislation | See Section(s) |
|---|---|---|---|
| accounting standard | means: (a) an instrument in force under section 334; or (b) a provision of such an instrument as it so has effect. |
Corporations Act 2001 |
Corporations Act 2001 - 334 Accounting standards
Corporations Act 2001 - 9 Returns to shareholders Corporations Act 2001 - 9 Returns to shareholders Corporations Act 2001 - 334 Accounting standards |
| auditing standard | means: (a) a standard in force under section 336; or (b) a provision of such a standard as it so has effect. |
Corporations Act 2001 |
Corporations Act 2001 - 336 Auditing standards
Corporations Act 2001 - 9 Returns to shareholders Corporations Act 2001 - 9 Returns to shareholders Corporations Act 2001 - 336 Auditing standards |
| CGT | asset has the meaning given by subsection 995‐1(1) of the Income Tax Assessment Act 1997 . |
Petroleum Resource Rent Tax Assessment Act 1987 | |
| hold | , in relation to a starting base asset, has the meaning given by clause 11. |
Petroleum Resource Rent Tax Assessment Act 1987 | |
| interim expenditure | , in relation to a person’s starting base asset relating to a petroleum project, has the meaning given by clause 15. |
Petroleum Resource Rent Tax Assessment Act 1987 | |
| project activity | : a thing done is a in relation to a petroleum project if it is done in carrying on or providing the operations, facilities and other things (including services and amenities) of a kind referred to in section 37 or 38 in relation to the project. |
Petroleum Resource Rent Tax Assessment Act 1987 | Petroleum Resource Rent Tax Assessment Act 1987 - 37 Exploration expenditure |