MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-1 - MINING PROJECT INTERESTS  

Division 135 - Ending mining project interests  

Guide to Division 135  

SECTION 135-1   135-1   WHAT THIS DIVISION IS ABOUT  

The last entity to have a particular mining project interest is treated, for the purpose of accounting for MRRT, as continuing to have the mining project interest after the termination day.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
135-5 The termination day for a mining project interest
135-10 The effect of renewing or changing production rights
135-15 The effect of renewing or changing mining ventures
135-20 The effect of mining project transfers and mining project splits
135-25 Continuation of obligations etc. after the termination day




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