Skip to content Annual growth added to unused deductions while they wait, to compensate investors for the delay. Rates are set by law, by class and by when the money was spent. Rule (since 1991, sections 45A and 45B) letting a group use one project’s exploration spending against another project’s profits. Where petroleum is valued for PRRT: when it becomes a saleable product, usually before the LNG plant. Value added later is outside... Assessable receipts minus all deductions available that year, including the uplifted pool. Zero if deductions are... A deduction given to projects brought into PRRT in 2012 (North West Shelf, onshore), recognising their existing investment. 