MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 6 - INTERPRETING THIS ACT  

PART 6-2 - MEANING OF SOME IMPORTANT CONCEPTS  

Division 255 - Integrated mining project interests  

Operative provisions  

SECTION 255-5   255-5   UPSTREAM INTEGRATION OF MINING PROJECT INTERESTS  
A mining project interest is integrated with another mining project interest at a time if:


(a) the same miner has both of the interests; and


(b) either:


(i) both the interests relate to iron ore; or

(ii) both the interests do not relate to iron ore; and


(c) each of those interests relate to the same mine or proposed mine.

Note:

Multiple mining project interests that are managed as a single operation and covered by a single mine plan would usually relate to the same mine.




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