MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-3
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MINING PROFITS
Division 30
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Mining revenue
Subdivision 30-D
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Miscellaneous
SECTION 30-70
30-70
AMOUNTS TAKEN TO BE RECEIVED
For the purposes of the * MRRT law , an amount that is not actually to be paid over to a miner is taken to be received by the miner if it is, and when it is, applied or otherwise dealt with on behalf of the miner or as the miner directs.
For the purposes of the * MRRT law , an amount that is not actually to be paid over to a miner is taken to be received by the miner if it is, and when it is, applied or otherwise dealt with on behalf of the miner or as the miner directs.
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