MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
A miner ' s liability to pay MRRT must not be smaller than what that liability would be if the conditions operating between the miner and other entities in their commercial or financial relations were consistent with conditions that operate in comparable circumstances between parties dealing wholly independently with one another.
|205-5||Object of Division|
|205-10||Amounts to reflect independent dealings|
|205-15||Method to be used when determining amounts for the purposes of this Division|
|205-20||Commissioner may compensate entity or another entity|