CTHRepealedLegislation
Petroleum Resource Rent Tax Assessment Regulation 2015
28Costs are net of GST tax credits and adjustments
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28 Costs are net of GST tax credits and adjustments
A reference in this Part to a cost incurred by a person is a reference to the cost as reduced by: (a) an input tax credit to which the person is, or becomes, entitled; or (b) a decreasing adjustment.