30Cost‑plus price

30  Cost‑plus price   The cost‑plus price of an assessable gas for a taxpayer who is a participant in a relevant operation in a year of tax is:  quantity coefficient means:  (a) for a relevant operation that measures by volume—the volume coefficient for the year of tax; or  (b) for a relevant operation that measures by mass—the mass coefficient for the year of tax. quantity of assessable gas means the quantity, measured by volume or mass, of the assessable gas that was produced in the operation in the year of tax. upstream capital costs means the total amount of upstream capital costs incurred by the participants and allocated to the year of tax (see section 34). upstream operating costs means the total amount of upstream operating costs incurred by the participants in the year of tax (see section 34).