MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
A miner ' s MRRT liability for a mining project interest may be reduced by mining royalties, paid to the Commonwealth, States and Territories, that relate to one or more other mining project interests.
The interests must satisfy an integration test from the time the royalty is incurred to the time it reduces the MRRT liability.
|65-5||Object of this Division|
|65-10||When a miner has a transferred royalty allowance|
|65-15||The amount of a transferred royalty allowance|
|65-20||Available royalty credits|