MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
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SPECIALIST LIABILITY RULES
PART 4-1
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MINING PROJECT INTERESTS
Division 115
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Combining mining project interests
Guide to Division 115
SECTION 115-1
115-1
WHAT THIS DIVISION IS ABOUT
Mining project interests are combined in a single mining project interest if certain requirements are met (in particular, they must be integrated with each other). The combined mining project interest in effect takes the place of those mining project interests.
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