In Shell Energy the courts have established that 'exploration' is not limited to 'discovery' but extends to commercial viability. This paper examines the implications of Shell Energy for exploration in an income tax and PRRT context. Topics will include feasibility, FEED, transfer of exploration balances, ZZGN.
Miscellaneous
2022
Shell Energy - What does this case mean for Exploration in an Income Tax and PRRT context?
Published Date: 10 Nov 2022
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- Published By: Martin Fry FTI
- Published On:10 Nov 2022
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Miscellaneous
2022
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