MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-3 - ADJUSTING MRRT LIABILITIES  

Division 160 - Adjustments to revenue and expenditure of project interests  

Guide to Division 160  

SECTION 160-1   160-1   WHAT THIS DIVISION IS ABOUT  

If there is a change in the circumstances affecting the amount of a previous item of mining revenue, mining expenditure, pre-mining revenue or pre-mining expenditure, an adjustment may be made so that, in net terms, the correct result is achieved.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
160-5 Object of this Division
160-10 Mining adjustments
160-15 Effect of mining adjustments on mining revenue, mining expenditure etc.




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