31Time of derivation of receipts

#### 31 Time of derivation of receipts For the purposes of this Act: (a) assessable petroleum receipts;; or (aa) assessable tolling receipts; or (b) assessable exploration recovery receipts; or (c) assessable property receipts; or (d) assessable miscellaneous compensation receipts; or (e) assessable employee amenities receipts;; or (ea) assessable incidental production receipts; may be derived by a person in relation to a petroleum project: (f) unless paragraph (g) or (h) applies—at any time, including a time: (i) before the project commenced or after the project has ceased; or (ii) before the commencement of this Act; or (g) in the case of the Bass Strait project—at any time on or after 1 July 1990, including a time after the project has ceased; or (h) in the case of the North West Shelf project—at any time on or after 1 July 2012, including a time before the project commenced or after the project has ceased.