CTHRepealedLegislation
Petroleum Resource Rent Tax Assessment Regulations 2005
31AAmount and timing of included capital cost
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## 31A Amount and timing of included capital cost
(2) An included capital cost to which this regulation applies is taken, for the purpose of the residual pricing method, to have been incurred on 1 July 2012 and not incurred when it was actually incurred.
(3) If the cost was for a unit of property that was completed before 2 May 2010, the amount of the cost is taken to be the depreciated replacement cost of the unit at 1 May 2010.