MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-3 - MINING PROFITS  

Division 40 - 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.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
40-5 Meaning of valuation point




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