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/usr/share/qt4/mkspecs/common/gcc-base-macx.conf is in qt4-qmake 4:4.8.1-0ubuntu4.

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#
# Base qmake configuration for GCC on Mac OS X
#
# Before making changes to this file, please read the comment in
# gcc-base.conf, to make sure the change goes in the right place.
#
# To verify that your change has the desired effect on the final configuration
# you can use the manual test in tests/manual/mkspecs.
#

include(gcc-base.conf)

QMAKE_COMPILER_DEFINES += __APPLE__ __GNUC__

QMAKE_CFLAGS_X86    += -arch i386
QMAKE_CFLAGS_X86_64 += -arch x86_64
QMAKE_CFLAGS_PPC    += -arch ppc
QMAKE_CFLAGS_PPC_64 += -arch ppc64
QMAKE_CFLAGS_DWARF2 += -gdwarf-2

QMAKE_CXXFLAGS_X86    += $$QMAKE_CFLAGS_X86
QMAKE_CXXFLAGS_X86_64 += $$QMAKE_CFLAGS_X86_64
QMAKE_CXXFLAGS_PPC    += $$QMAKE_CFLAGS_PPC
QMAKE_CXXFLAGS_PPC_64 += $$QMAKE_CFLAGS_PPC_64
QMAKE_CXXFLAGS_DWARF2 += $$QMAKE_CFLAGS_DWARF2

QMAKE_OBJECTIVE_CFLAGS          = $$QMAKE_CFLAGS
QMAKE_OBJECTIVE_CFLAGS_WARN_ON  = $$QMAKE_CFLAGS_WARN_ON
QMAKE_OBJECTIVE_CFLAGS_WARN_OFF = $$QMAKE_CFLAGS_WARN_OFF
QMAKE_OBJECTIVE_CFLAGS_DEBUG    = $$QMAKE_CFLAGS_DEBUG
QMAKE_OBJECTIVE_CFLAGS_RELEASE  = $$QMAKE_CFLAGS_RELEASE
QMAKE_OBJECTIVE_CFLAGS_HIDESYMS = $$QMAKE_CXXFLAGS_HIDESYMS
QMAKE_OBJECTIVE_CFLAGS_X86      = $$QMAKE_CFLAGS_X86
QMAKE_OBJECTIVE_CFLAGS_X86_64   = $$QMAKE_CFLAGS_X86_64
QMAKE_OBJECTIVE_CFLAGS_PPC      = $$QMAKE_CFLAGS_PPC
QMAKE_OBJECTIVE_CFLAGS_PPC_64   = $$QMAKE_CFLAGS_PPC_64

QMAKE_LFLAGS_X86    += $$QMAKE_CFLAGS_X86
QMAKE_LFLAGS_X86_64 += $$QMAKE_CFLAGS_X86_64
QMAKE_LFLAGS_PPC    += $$QMAKE_CFLAGS_PPC
QMAKE_LFLAGS_PPC_64 += $$QMAKE_CFLAGS_PPC_64

QMAKE_LFLAGS                += -headerpad_max_install_names
QMAKE_LFLAGS_SHLIB          += -single_module -dynamiclib
QMAKE_LFLAGS_PLUGIN         += $$QMAKE_LFLAGS_SHLIB
QMAKE_LFLAGS_INCREMENTAL    += -undefined suppress -flat_namespace
QMAKE_LFLAGS_SONAME         += -install_name$${LITERAL_WHITESPACE}
QMAKE_LFLAGS_VERSION        += -current_version$${LITERAL_WHITESPACE}
QMAKE_LFLAGS_COMPAT_VERSION += -compatibility_version$${LITERAL_WHITESPACE}