MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 3 - MRRT ALLOWANCES  

PART 3-2 - TRANSFERRED ROYALTY ALLOWANCES  

Division 65 - Transferred royalty allowances  

Operative provisions  

SECTION 65-5   65-5   OBJECT OF THIS DIVISION  
The object of this Division is to enable * royalty credits arising in relation to a mining project interest to reduce the * MRRT liability of certain other mining project interests, if the interests are * integrated from the time the royalty credits arise to the end of the * MRRT year in which they are to be applied.




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