MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-8 - MISCELLANEOUS  

Division 225 - Rehabilitation tax offsets  

Operative provisions  

SECTION 225-5   225-5   OBJECT OF THIS DIVISION  
The object of this Division is to provide, in appropriate cases, for offsetting of upstream rehabilitation expenditure that cannot otherwise be applied against a * mining profit or * pre-mining profit .




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