8Upstream and downstream stages of relevant operation

8  Upstream and downstream stages of relevant operation  (1) For the purposes of working out assessable petroleum receipts relating to sales gas under section 22 or 24, the upstream stage of a relevant operation is a series of phases ending when all of the following actions have been completed:  (a) the recovery of project natural gas;  (b) any multiple use of units of property that are used in the recovery of project natural gas;  (c) the storage of recovered project natural gas before being used in the production of sales gas;  (d) any multiple use of the units of property that are used to store recovered project natural gas;  (e) the production of project sales gas;  (f) any multiple use of units of property that are used in the production of project sales gas;  (g) the transportation of project product for the recovery mentioned in paragraph (a) or the production mentioned in paragraph (e);  (h) any multiple use of units of property for transportation mentioned in paragraph (g);  (i) the storage of project sales gas at or adjacent to the place at which it is produced, if the storage occurs:  (i) before the sale referred to in paragraph 24(1)(d) of the Act; or  (ii) before the gas becomes or became an excluded commodity as described in paragraph 24(1)(e) of the Act;  (j) any multiple use of units of property that are used for the storage of project sales gas mentioned in paragraph (i).  (2) For the purposes of working out assessable petroleum receipts relating to sales gas under section 22 or 24, the downstream stage of a relevant GTL operation is a series of phases beginning when the upstream stage ends and ending when all of the following actions have been completed:  (a) the storage of project sales gas at or adjacent to the place at which it is produced, if the storage occurs:  (i) after the sale referred to in paragraph 24(1)(d) of the Act; or  (ii) after the gas becomes or became an excluded commodity as described in paragraph 24(1)(e) of the Act;  (b) the transportation (if any) of project sales gas from the upstream stage for processing into project liquid;  (c) the processing of the project sales gas into project liquid;  (d) any multiple use of units of property that are used in the processing of the project sales gas into project liquid;  (e) the transportation of project product for the processing of project sales gas mentioned in paragraph (c);  (f) any activity associated with an action mentioned in paragraphs (b) to (e) for the purpose of using project sales gas to produce project liquid;  (g) any multiple use of units of property for the transportation mentioned in paragraph (e);  (h) the sale of project liquid without further processing;  (i) the storage of project liquid at or adjacent to the place at which it is produced by the processing mentioned in paragraph (c);  (j) the loading of project liquid at a loading facility:  (i) adjacent to the place at which it is produced by the processing mentioned in paragraph (c); or  (ii) adjacent to the place at which it is stored as mentioned in paragraph (i);  (k) the transportation of project liquid between any or all of:  (i) the place at which it is produced by the processing mentioned in paragraph (c); and  (ii) the place at which it is stored as mentioned in paragraph (i); and  (iii) the place at which it is loaded as mentioned in paragraph (j);  (l) any multiple use of units of property for the storage, loading or transportation mentioned in paragraphs (i), (j) and (k).  (3) For the purposes of working out assessable petroleum receipts relating to sales gas under section 22 or 24, the downstream stage of a relevant GTE operation is a series of phases beginning when the upstream stage ends and ending when all of the following actions have been completed:  (a) the storage of project sales gas at or adjacent to the place at which it is produced, if the storage occurs:  (i) after the sale referred to in paragraph 24(1)(d) of the Act; or  (ii) after the gas becomes or became an excluded commodity as described in paragraph 24(1)(e) of the Act;  (b) the transportation (if any) of the project sales gas from the upstream stage for combustion to produce project electricity;  (c) the combustion of the project sales gas to produce project electricity;  (d) any multiple use of units of property that are used in the combustion of the project sales gas to produce project electricity;  (e) any activity associated with an action mentioned in paragraphs (b) to (d) for the purposes of using project sales gas to produce project electricity;  (f) the sale of project electricity. Note 1: Phases are explained in subsections 9(1) and (3). Note 2: In general terms, a phase is a part of an operation during which the ratio of project product to total product flowing through the operation remains the same (and is expected to remain the same). The upstream and downstream stages of a relevant operation may include a number of phases, but each stage ends when the actions associated with the last phase have been completed.