#### 36C Uplifted frontier expenditure For the purposes of this Act, the amount of uplifted frontier expenditure that a person is taken to have incurred in a financial year in relation to a petroleum project is worked out as follows: ![Start formula Designated frontier expenditure actually incurred by the person in the financial year in relation to the petroleum project times 150% end formula](image.014.png)

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Section 36C - Petroleum Resource Rent Tax Assessment Act 1987 - Uplifted frontier expenditure — Zoe