MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-2 - MINING PROJECT INTERESTS  

Division 15 - 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.