MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
-
GENERAL LIABILITY RULES
PART 2-3
-
MINING PROFITS
Division 25
-
Mining profits
Guide to Division 25
SECTION 25-1
WHAT THIS DIVISION IS ABOUT
A miner ' s mining profit is a component of its MRRT liability for a mining project interest for an MRRT year. It is the excess of mining revenue over mining expenditure for the interest for the year.
| Operative provisions | |
| 25-5 | How to work out the mining profit for a mining project interest |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.