MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
CHAPTER 4 - SPECIALIST LIABILITY RULES PART 4-1 - MINING PROJECT INTERESTS Division 130 - Winding down mining project interests Guide to Division 130 SECTION 130-1 130-1 WHAT THIS DIVISION IS ABOUT
From the suspension day for a mining project interest (a day primarily related to the ceasing of commercial production), allowance components are extinguished unless they can be applied in relation to the current year.
|130-5||Object of this Division|
|130-10||Suspension days for mining project interests|
|130-15||Extinguishing allowance components|
|130-20||Restarting commercial production|