50Notional tax amount when RPM price not used

50  Notional tax amount when RPM price not used   For the purposes of paragraphs 97(1AA)(b) and 97(1BB)(b) of the Act, if any of the following is used in working out assessable petroleum receipts for a person under section 22 or 24 of this instrument:  (a) the comparable uncontrolled price;  (b) the consideration received or receivable, less any expenses payable, by the person in relation to the sale;  (c) an advance pricing arrangement; the amount that is to be included in working out the current period liability under subsection 97(1A) of the Act, or the current period receipts under subsection 97(1BA) of the Act, is the amount of assessable petroleum receipts worked out under section 22 or 24 of this instrument.