Transfer of expenditure

Transferability of exploration expenditure: project interest transferred from common owner to common acquirer

Transferability of exploration expenditure: project interest transferred from common owner to group member

Petroleum resource rent tax: effects of transferring an interest in an exploration permit or retention lease

Petroleum resource rent tax: amendment period for transfers of exploration expenditure

Petroleum resource rent tax: transfer of expenditure incurred in relation to a project that did not have a production licence to other taxable projects of the person or other group companies under sections 45A and 45B of the Petroleum Resource Rent Tax Assessment Act 1987 where the expenditure is taken to be incurred by the person under sections 48 and 48A of that Act