MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-2
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MINING PROJECT INTERESTS
Division 15
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Mining project interests
Guide to Division 15
SECTION 15-1
WHAT THIS DIVISION IS ABOUT
The concept of a mining project interest is central to the MRRT. A miner ' s liability is based on its MRRT liabilities for each of its mining project interests.
Note:
Chapter 4 contains special rules about mining project interests, including combining, transferring and splitting of mining project interests, and their suspension and termination.
| Operative provisions | |
| 15-5 | When an entity has a mining project interest |
| 15-10 | Iron ore mining project interests to be kept separate |
| 15-15 | Meaning of production right |
| 15-20 | Meaning of project area |
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