MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]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 40
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Valuation point
Guide to Division 40
SECTION 40-1
WHAT THIS DIVISION IS ABOUT
The concept of the valuation point is central to determining the revenue and expenditure that make up mining profit.
The valuation point is a defined point in the extractive process.
| Operative provisions | |
| 40-5 | Meaning of valuation point |
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