MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)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 35
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Mining expenditure
Guide to Division 35
SECTION 35-1
WHAT THIS DIVISION IS ABOUT
A miner ' s mining expenditure for a mining project interest includes expenditure necessarily incurred in carrying on mining operations upstream of the valuation point.
However, some expenditure is specifically excluded.
Note:
For pre-mining expenditure , see section 70-35 .
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