Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) For Step 1 of the residual pricing method, costs associated with an integrated GTL operation include all costs incurred by or on behalf of the participants that are attributable, or indirectly attributable, or partly attributable, to the operation, whether incurred during the operating life of the operation or before the production year.
(2) For Step 1 of the residual pricing method, a payment or allowance between participants is not a cost associated with the integrated GTL operation.
(3) A capital cost that was incurred in relation to a unit of property that:
(a) was not, at the time it was incurred, used in the integrated GTL operation; and
(b) was later used in the operation;
may be treated as a cost partly attributable to the operation.
(4) If a cost is only partly attributable to the integrated GTL operation, the amount of the cost is taken to be the amount that can reasonably be apportioned to the operation.