MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-2 - PRE-MINING PROJECT INTERESTS  

Division 150 - Splitting pre-mining project interests  

SECTION 150-1   150-1   GUIDE TO DIVISION 150  

If a pre-mining project interest is split, in most respects the new explorers take over from the original explorer in relation to MRRT matters, each to an extent appropriate to their share in the split.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
150-5 Object of this Division
150-10 Continuation of pre-mining project interest
150-15 Effects of pre-mining project split
150-20 Effect of transferred property
150-25 Effect of MRRT liability from earlier years on rehabilitation tax offset amounts
150-30 Events happening after pre-mining project split
150-35 Pre-mining project split when mining project interest originates




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.