MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-2 - MINING PROJECT INTERESTS  

Division 20 - Taxable resources  

Guide to Division 20  

SECTION 20-1   20-1   WHAT THIS DIVISION IS ABOUT  

The concept of a taxable resource is central to whether an entity has a mining project interest, and to the other concepts (such as mining profits) that govern an entity ' s MRRT liabilities.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
20-5 What are taxable resources




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