MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-3 - MINING PROFITS  

Division 30 - Mining revenue  

Subdivision 30-B - Revenue from supply, export or use of taxable resources  

SECTION 30-10   30-10   WHEN AMOUNTS FROM TAXABLE RESOURCES ETC. ARE INCLUDED IN MINING REVENUE  
An amount is included in a miner ' s mining revenue for a mining project interest for an * MRRT year if:


(a) a * taxable resource has been extracted from the * project area for the mining project interest; and


(b) during the year, a * mining revenue event happens in relation to the taxable resource.




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