CTHRepealedLegislation
Petroleum Resource Rent Tax Assessment Regulations 2005
16Assessable petroleum receipts—natural gas of onshore integrated operation with non‑arm's length sale
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## 16 Assessable petroleum receipts—natural gas of onshore integrated operation with non‑arm’s length sale
(2) If an advance pricing arrangement applies to the sale, the amount of assessable petroleum receipts of a taxpayer is the amount calculated in accordance with the arrangement.
(3) The assessable petroleum receipts of a taxpayer in relation to the sale is the amount calculated under subregulation (4) if:
(5) The assessable petroleum receipts of a taxpayer in relation to the sale is the amount calculated under subregulation (6) if:
(b) the RPM price of project natural gas for the taxpayer in the year of tax in which the sale took place multiplied by the volume or mass of project natural gas sold.