MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
A rehabilitation tax offset can arise if upstream rehabilitation expenditure would not otherwise be taken into account in working out a liability for MRRT (because a mining project interest or pre-mining project interest is winding down or has ended).
|225-5||Object of this Division|
|225-10||Entitlement to rehabilitation tax offsets|
|225-15||Rehabilitation tax offset amounts relating to mining project interests|
|225-20||Rehabilitation tax offset amounts relating to pre-mining project interests|
|225-25||Application of rehabilitation tax offsets|