
%0 Journal Article
%A Thomas, Colin G. 
%A Minosora, Michael J. 
%T TAXATION ASPECTS OF THE LIFE AND DEATH OF AN OIL AND GAS PROJECT
%J The APPEA Journal
%D 1992/06/30
%V 32
%N 1
%P 470-480
%K 
%R https://doi.org/10.1071/AJ91040
%U https://www.publish.csiro.au/paper/AJ91040 
%X The taxation consequences affecting the birth, life and death of an oilfield have recently undergone substantial legislative changes. The purpose of this paper is to inform readers of these recent developments, particularly as they affect petroleum projects on the North West Shelf and the Timor Gap, and to critically appraise the strengths and deficiencies of the legislative approach, and provide recommendations for improvement. 
