MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 3 - MRRT ALLOWANCES  

PART 3-5 - STARTING BASE ALLOWANCES  

Division 85 - Valuation approaches  

Operative provisions  

SECTION 85-15   85-15   THE VALUATION APPROACH FOR A MINING PROJECT INTEREST  
The valuation approach, for a mining project interest that an * entity has, is the approach specified in the choice under section 85-5 relating to:


(a) the mining project interest; or


(b) a * pre-mining project interest from which the mining project interest * originates .

Note 1:

For mining project interests that originate from pre-mining project interests that have different valuation approaches, see section 80-50 .

Note 2:

For combined mining project interests in which constituent interests have different valuation approaches, see section 115-50 .




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