25Non‑sale entitlement share

25  Non‑sale entitlement share  (1) For the purposes of subsections 24(5) and (7), a taxpayer’s non‑sale entitlement share in relation to a non‑sale transaction is to be worked out by applying the formula:  notional entitlement proportion means the proportion of the receipts from a sale of the project sales gas subject to the non‑sale transaction that the taxpayer would be entitled to receive if the project sales gas were sold. quantity of project sales gas means the volume or mass of project sales gas subject to the non‑sale transaction.  (2) For the purposes of subsection (1), a taxpayer’s notional 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 non‑sale entitlement share for the purpose of ensuring that the total of all non‑sale entitlement shares of all participants in the relevant operation in relation to the non‑sales transaction is equal to the volume or mass of project sales gas subject to the transaction.