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PTTEP Australasia (Ashmore Cartier) Pty Ltd v Commissioner of Taxation
Judgment date: 11/11/2013
Court: FCA
Judge: Gordon J
Citation:
[2013] FCA 1175;
BC201314722;
Catchwords: Statutes; Interpretation; (CTH) Petroleum Resource Rent Tax Act 1987 s 38; Operations, facilities and other things comprising project;
Statutes; Interpretation; (CTH) Petroleum Resource Rent Tax Act 1987 s 24(1)(b); Expenses...in relation to sale;
Statutes; Interpretation; (CTH) Petroleum Resource Rent Tax Act 1987 s 24(1)(b); Consideration receivable;
Taxation and revenue; Miscellaneous taxation; Petroleum resource rent tax; Taxable profit;