MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
CHAPTER 4 - SPECIALIST LIABILITY RULES PART 4-1 - MINING PROJECT INTERESTS Division 120 - Transferring mining project interests Guide to Division 120 SECTION 120-1 120-1 WHAT THIS DIVISION IS ABOUT
If a mining project interest is transferred, in most respects the new miner takes over from the original miner in relation to MRRT matters. In particular, the new miner bears the MRRT liability for the transfer year.
|120-5||Object of this Division|
|120-10||Effect of mining project transfer|
|120-15||Effect of transferred property|
|120-20||Events happening after mining project transfer|
|120-25||Start of mining venture taken to be mining project transfer|