MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
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SPECIALIST LIABILITY RULES
PART 4-2
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PRE-MINING PROJECT INTERESTS
Division 155
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Ending pre-mining project interests
Guide to Division 155
SECTION 155-1
155-1
WHAT THIS DIVISION IS ABOUT
The last entity to have a particular pre-mining project interest is treated, for the purpose of accounting for MRRT, as continuing to have the pre-mining project interest after the termination day.
| Operative provisions | |
| 155-5 | The termination day for a pre-mining project interest |
| 155-10 | The effect of renewing or changing exploration rights |
| 155-15 | The effect of pre-mining project transfers and pre-mining project splits |
| 155-20 | Continuation of obligations etc. after the termination day |
| 155-25 | Extinguishing allowance components |
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