23Sale entitlement share

23  Sale entitlement share  (1) For the purposes of subsections 22(4) and (6), a taxpayer’s sale entitlement share in relation to a sale of project sales gas of a relevant operation is to be worked out by applying the formula:  entitlement proportion means the proportion of the receipts from the sale that the taxpayer is entitled to receive. quantity of project sales gas means the volume or mass of project sales gas sold.  (2) For the purposes of subsection (1), a taxpayer’s entitlement proportion is to be worked out to 3 decimal places, rounding up if the fourth decimal place is 5 or more.  (3) The Commissioner may make fair and reasonable adjustments to a taxpayer’s sale entitlement share for the purpose of ensuring that the total of all sale entitlement shares of all participants in the relevant operation in relation to the sale is equal to the volume or mass of project sales gas sold.