Western Australian Consolidated Regulations

PETROLEUM AND GEOTHERMAL ENERGY RESOURCES REGULATIONS 1987 - REG 8

8 .         Royalty value — deductible imposts

                The following imposts are excluded from the definition of federal duty in section 144A(3) of the Act — 

            (a)         all taxes, duties, fees, levies and charges already included in the purchase price of goods or services purchased by the permittee, holder of a drilling reservation, lessee or licensee;

            (b)         departure tax;

            (c)         fringe benefits tax;

            (d)         deduction from salary or wages as required under the Income Tax Assessment Act 1936 of the Commonwealth to enable income tax to be collected from employees by instalments;

            (e)         deduction from prescribed payments as required under the Income Tax Assessment Act 1936 of the Commonwealth to enable tax to be collected in respect of certain payments for work;

            (f)         customs import duty;

            (g)         aircraft landing charge;

            (h)         training guarantee charge;

                  (i)         superannuation guarantee charge;

            (j)         contributions under Part 4.2 of the Higher Education Funding Act 1988 of the Commonwealth.

        [Regulation 8 inserted in Gazette 20 May 1994 p. 2124-5.]