NOPTA has published to its website a new Fact Sheet and a set of Frequently Asked Questions to provide guidance to industry following the decision of the Full Federal Court in the Commissioner of Taxation v Shell Energy Holdings Australia Limited [2022] FCA FC 2, on appeal from Shell Energy Holdings Australia Limited v Commissioner of Taxation [2021] FCA 496.
New application forms have also been published along with updates to the NOPTA Forms Guidance for petroleum and greenhouse gas.
