MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-1 - MINING PROJECT INTERESTS  

Division 115 - Combining mining project interests  

Subdivision 115-A - Object of this Division  

SECTION 115-5   115-5   OBJECT OF THIS DIVISION  
The object of this Division is to treat mining project interests that are * integrated as a single interest (unless it would compromise the quarantining rules for * allowance components ), so that the single interest becomes the basis for ascertaining the * MRRT liability for all those interests.




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