MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-3 - MINING PROFITS  

Division 35 - Mining expenditure  

Subdivision 35-B - Excluded expenditure  

SECTION 35-80   35-80   UNIT SHORTFALL CHARGE - CLEAN ENERGY  
An amount of expenditure is excluded expenditure to the extent that it is unit shortfall charge (within the meaning of the Clean Energy Act 2011 ).




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