MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-1 - MINING PROJECT INTERESTS  

Division 135 - Ending mining project interests  

Operative provisions  

SECTION 135-20  

135-20   THE EFFECT OF MINING PROJECT TRANSFERS AND MINING PROJECT SPLITS  
A * mining project transfer or a * mining project split relating to a mining project interest does not cause the * termination day for the mining project interest to happen.

Note 1:

Under subsection 120-10(2) , the mining project interest after a mining project transfer is a continuation of the mining project interest before the transfer.

Note 2:

Under subsection 125-10(2) , the mining project interests after a mining project split are a continuation of the mining project interest before the split.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.