Document ID: chunk:federal_register_of_legislation:C2024C00818:section:39:p2
Version: federal_register_of_legislation:C2024C00818
Segment Type: section
Provision Reference: s 39 (pt 2/2)
Character Range: 142992–143975

the person has previously had assessable property receipts under paragraph 27(1)(a) in relation to the project and the consideration referred to in that paragraph took into account future closing‑down expenditure that relates to those operations, facilities or other things; or
 (b) the person has previously had assessable property receipts under paragraph 27(1)(b) in relation to the project and such future closing‑down expenditure was taken into account in working out those assessable property receipts; or
 (c) the person has previously had closing‑down expenditure in relation to the project that included such future closing‑down expenditure.
However, this subsection does not apply if there has been a change in the ownership of those operations, facilities or other things after the assessable property receipts or closing‑down expenditure arose.
 (5) For the purposes of this section, a person is taken to make a payment when the person becomes liable to make the payment.