MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]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.
|40-5||Meaning of valuation point|