MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-3
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MINING PROFITS
Division 30
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Mining revenue
Subdivision 30-B
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Revenue from supply, export or use of taxable resources
SECTION 30-35
30-35
WHEN SUPPLIES ARE MADE
Treat the time when a miner makes a * supply for the purposes of this Act as the earliest of the following:
(a) when consideration for the supply is received or becomes receivable;
(b) when what is being supplied is delivered;
(c) when ownership of what is being supplied passes.
Treat the time when a miner makes a * supply for the purposes of this Act as the earliest of the following:
(a) when consideration for the supply is received or becomes receivable;
(b) when what is being supplied is delivered;
(c) when ownership of what is being supplied passes.
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