MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-2
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MINING PROJECT INTERESTS
Division 15
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Mining project interests
Operative provisions
SECTION 15-10
15-10
IRON ORE MINING PROJECT INTERESTS TO BE KEPT SEPARATE
If, apart from this section, a mining project interest would relate to both iron ore and * taxable resources other than iron ore, treat the interest as:
(a) a mining project interest relating to iron ore; and
(b) another mining project interest relating to taxable resources other than iron ore.
If, apart from this section, a mining project interest would relate to both iron ore and * taxable resources other than iron ore, treat the interest as:
(a) a mining project interest relating to iron ore; and
(b) another mining project interest relating to taxable resources other than iron ore.
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