MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-2 - MINING PROJECT INTERESTS  

Division 15 - Mining project interests  

Guide to Division 15  

SECTION 15-1   WHAT THIS DIVISION IS ABOUT  

The concept of a mining project interest is central to the MRRT. A miner ' s liability is based on its MRRT liabilities for each of its mining project interests.

Note:

Chapter 4 contains special rules about mining project interests, including combining, transferring and splitting of mining project interests, and their suspension and termination.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
15-5 When an entity has a mining project interest
15-10 Iron ore mining project interests to be kept separate
15-15 Meaning of production right
15-20 Meaning of project area




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