MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-1 - MINING PROJECT INTERESTS  

Division 130 - Winding down mining project interests  

Guide to Division 130  

SECTION 130-1   130-1   WHAT THIS DIVISION IS ABOUT  

From the suspension day for a mining project interest (a day primarily related to the ceasing of commercial production), allowance components are extinguished unless they can be applied in relation to the current year.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
130-5 Object of this Division
130-10 Suspension days for mining project interests
130-15 Extinguishing allowance components
130-20 Restarting commercial production




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