MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-3
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MINING PROFITS
Division 25
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Mining profits
Guide to Division 25
SECTION 25-1
WHAT THIS DIVISION IS ABOUT
A miner ' s mining profit is a component of its MRRT liability for a mining project interest for an MRRT year. It is the excess of mining revenue over mining expenditure for the interest for the year.
| Operative provisions | |
| 25-5 | How to work out the mining profit for a mining project interest |
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