MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 4 - SPECIALIST LIABILITY RULES

PART 4-4 - VALUATION

Division 170 - Valuation principles

Guide to Division 170

SECTION 170-1

170-1 WHAT THIS DIVISION IS ABOUT

This Division sets out valuation principles that are to be applied in working out the value of a thing for the purposes of the MRRT.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
170-5	Valuations to comply with valuation principles
170-10	The valuation principles