Document ID: chunk:federal_register_of_legislation:C2024C00818:section:2:p3
Version: federal_register_of_legislation:C2024C00818
Segment Type: section
Provision Reference: s 2 (pt 3/9)
Character Range: 16529–19322

to a storage site adjacent to that place; or
 (d) has been moved away from a storage site adjacent to the place of its production.
excluded fee means an amount of a kind referred to in paragraph 113(1)(c), subsection 115(5), paragraph 118(1)(c), subsection 178(4) or paragraph 181(1)(c) of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
exploration permit means a petroleum exploration permit within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
exploration permit area means a petroleum exploration permit area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
external petroleum, in relation to a petroleum project, means petroleum, or constituents of petroleum, recovered from an area or areas other than the production licence area or production licence areas in relation to the project.
facilities means land, buildings, plant, equipment and other facilities.
financial year means any financial year that commenced or commences on or after 1 July 1979.
foreign currency means a currency other than Australian currency.
future closing‑down expenditure has the meaning given by section 2D.
GDP factor, in relation to a financial year, means the GDP factor for the financial year worked out in accordance with section 2A.
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
Greater Sunrise project means a petroleum project for the recovery of petroleum from one or more of the Greater Sunrise unit reservoirs.
Greater Sunrise unit area has the same meaning as in the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
Greater Sunrise unit reservoirs has the same meaning as in the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
group company has the meaning given by section 2B.
GST has the meaning given by section 195‑1 of the GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
head company, of a designated company group, has the meaning given by section 2BA.
holder of a registered interest, in relation to a production licence, means a person holding an interest in the production licence, being an interest created by a dealing in relation to which an entry has been made under subsection 494(3) of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
increasing adjustment has the meaning given by section 195‑1 of the GST Act.
ineligible project, in relation to a financial year, means a petroleum project that is a pre‑combination project by virtue of the issue of a project combination certificate during the financial year.
infrastructure licence has the meaning given by section 7 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
input tax credit has the meaning given by section 195‑1