Document ID: chunk:federal_register_of_legislation:C2024C00818:section:31
Version: federal_register_of_legislation:C2024C00818
Segment Type: section
Provision Reference: s 31
Character Range: 99063–99998

31  Time of derivation of receipts
  For the purposes of this Act:
 (a) assessable petroleum receipts;; or
 (aa) assessable tolling receipts; or
 (b) assessable exploration recovery receipts; or
 (c) assessable property receipts; or
 (d) assessable miscellaneous compensation receipts; or
 (e) assessable employee amenities receipts;; or
 (ea) assessable incidental production receipts;
may be derived by a person in relation to a petroleum project:
 (f) unless paragraph (g) or (h) applies—at any time, including a time:
 (i) before the project commenced or after the project has ceased; or
 (ii) before the commencement of this Act; or
 (g) in the case of the Bass Strait project—at any time on or after 1 July 1990, including a time after the project has ceased; or
 (h) in the case of the North West Shelf project—at any time on or after 1 July 2012, including a time before the project commenced or after the project has ceased.