22Cost‑plus price

## 22 Cost‑plus price The cost‑plus price of an assessable gas for a taxpayer who is a participant in an integrated operation in a year of tax is: > QAG (quantity of assessable gas) is the quantity, measured by volume or mass, of the assessable gas that was produced in the operation in the year of tax. > UCC (upstream capital costs) is the total amount of upstream capital costs incurred by the participants and allocated to the year of tax (see regulation 25). > UOC (upstream operating costs) is the total amount of upstream operating costs incurred by the participants in the year of tax (see regulation 25).