MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
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SPECIALIST LIABILITY RULES
PART 4-8
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MISCELLANEOUS
Division 225
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Rehabilitation tax offsets
Guide to Division 225
SECTION 225-1
225-1
WHAT THIS DIVISION IS ABOUT
A rehabilitation tax offset can arise if upstream rehabilitation expenditure would not otherwise be taken into account in working out a liability for MRRT (because a mining project interest or pre-mining project interest is winding down or has ended).
| Operative provisions | |
| 225-5 | Object of this Division |
| 225-10 | Entitlement to rehabilitation tax offsets |
| 225-15 | Rehabilitation tax offset amounts relating to mining project interests |
| 225-20 | Rehabilitation tax offset amounts relating to pre-mining project interests |
| 225-25 | Application of rehabilitation tax offsets |
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