MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 6 - INTERPRETING THIS ACT  

PART 6-2 - MEANING OF SOME IMPORTANT CONCEPTS  

Division 255 - Integrated mining project interests  

Operative provisions  

SECTION 255-10   255-10   DOWNSTREAM INTEGRATION OF MINING PROJECT INTERESTS  
A mining project interest is also integrated with another mining project interest at a time if:


(a) the same miner has both of the interests; and


(b) either:


(i) both the interests relate to iron ore; or

(ii) both the interests do not relate to iron ore; and


(c) either the * downstream mining operations for each of the interests, or the * mining operations as a whole for each of the interests, are, taking account of the following matters, integrated:


(i) the manner in which those operations are carried on;

(ii) the extent of integration of the use or operation of infrastructure or equipment in carrying on those operations; and


(d) the miner has made a valid choice under section 255-20 .




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