MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
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SPECIALIST LIABILITY RULES
PART 4-1
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MINING PROJECT INTERESTS
Division 135
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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.
| 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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