Section G: Additional questions

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• Question 30 Has the entity chosen to use the alternative valuation method to determine its mining revenue?
• Question 31 Has the entity used the safe harbour method to determine its mining revenue?
• Question 32 Did the entity have mining revenue events involving related entities where the sum of revenue amounts exceeded $25 million?
• Question 33 Were downstream mining operations conducted by related entities where the consideration for downstream operations exceeded $25 million?

Question 30 Has the entity chosen to use the alternative valuation method to determine its mining revenue?

If the entity is not eligible to, or has not chosen to, use the alternative valuation method place an X in the ‘No’ box.

If the entity is eligible, and has chosen to use the alternative valuation method for the MPI for the return period, place an X in the ‘Yes’ box and go to question 32.

Find out more:

• MRRT adjustments, concessions and offsets

Question 31 Has the entity used the safe harbour method to determine its mining revenue?

If the entity has not chosen to use the safe harbour method to value its mining revenue, place an X in the 'No' box.

If the entity has chosen to use the safe harbour method under subsection 30-25(5) of the Minerals Resource Rent Tax Act 2012 to value its mining revenue for this MPI for the return period, place an X in the ‘Yes’ box.

Find out more:

• How to work out mining revenue

Question 32 Did the entity have mining revenue events involving related entities where the sum of revenue amounts exceeded $25 million?

For questions 32 and 33, a related entity is an entity that fits within the definition in paragraph 30–40(1)(a) of the Minerals Resource Rent Tax Act 2012. That is, an entity is a related entity if the entity is any of the following:

• the miner
• an entity connected with the miner
• an affiliate of the miner
• an entity of which the miner is an affiliate
• an affiliate of an entity connected with the miner
• an entity connected with another entity connected with the miner
• an entity connected with an affiliate of the miner
• an entity connected with an affiliate of an entity connected with the miner.

If the entity did not have any mining revenue events involving related entities for the MPI during the return period where the sum of revenue amounts exceeded $25 million, place an X in the ‘No’ box.

If the entity had any mining revenue events involving related entities during the return period and where the sum of revenue amounts exceeded $25 million, place an X in the ‘Yes’ box. Insert at label 32W the sum of revenue amounts from mining revenue events (before reasonable attribution).

Question 33 Were downstream mining operations conducted by related entities where the consideration for downstream operations exceeded $25 million?

If none of the entity’s downstream operations were conducted by related entities where the consideration for downstream operations exceeded $25 million, place an X in the ‘No’ box.

If any of the entity’s downstream operations were conducted by related entities where the consideration exceeded $25 million, place an X in the ‘Yes’ box.