MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]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  

Operative provisions  

SECTION 130-5   130-5   OBJECT OF THIS DIVISION  
The object of this Division is to provide for the winding down of mining project interests, and to ensure that allowance components cannot be carried forward when a mining project interest is winding down.




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