If one Attachment B is not sufficient to provide all details, complete as many Attachment Bs as necessary.
If we have previously been notified of the constituent MPIs making up the combined MPI, but the constituent MPI details have changed, complete Attachment B for each added, removed or split constituent MPIs.
At the top of the page, provide the:
- number of each Attachment B attached – these should be numbered sequentially (for example, place 1 on the first Attachment B the entity completes, 2 for the second Attachment B, and so on). Do not restart the numbering for each combined MPI
- total number of Attachment Bs completed for the entity (for example, if you have completed six Attachment Bs for one combined MPI and two Attachment Bs for another combined MPI, insert 8)
- corresponding MPI schedule number – this is, the number from the first set of boxes at the top of the first page of the corresponding MPI schedule.
Provide for each constituent MPI:
- whether the change is that the constituent MPI is now part of the combined MPI, no longer part of the combined MPI, or a split of the constituent MPI has occurred
- the mine name
- tenement or lease number
- the state or territory that issued the tenement or lease
- the entitlement to share in the output of the mine to which the constituent MPI relates as a percentage and/or tonnes of output. If the joint venture entitles another entity to a portion of the output and the entity completing this schedule is entitled to the residual output, print ‘residual’ in the ‘tonnes’ box.
Place an X in the 'Yes' box at 'Did the entity choose to override non-compliance under section 115-15 of the Minerals Resource Rent Tax Act 2012 in order for the constituent MPI to form part of the combined MPI?' if the entity chose to override non-compliance in order for the constituent MPI to form part of the combined MPI.
If the entity did not acquire the interest during the return period, place an X in the 'No' box at 'Did the entity acquire or sell the constituent MPI during the return period?' If the entity acquired or sold the interest during the return period, place an X in the 'Yes' box and insert the legal name and ABN of the entity from which the interest was acquired or to which the interest was sold.
If the constituent MPI did not originate from a PMPI during the return period, place an X in the 'No' box at 'Did the constituent MPI originate from a PMPI during the return period?' If the constituent MPI originated from a PMPI during the return period, place an X in the 'Yes' box and insert the exploration tenement or lease number and state or territory that issued the tenement or lease number for the original PMPI.
If the constituent MPI originated from multiple PMPIs, provide these details on a separate sheet of paper:
- title each page 'Additional PMPI details'
- the ABN and name of the entity provided at questions 1 and 3
- the MPI schedule number
- the additional tenement or lease numbers and state or territory of issue.
Find out more:
- Combining, transferring or splitting MRRT interests