MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-3 - MINING PROFITS  

Division 30 - Mining revenue  

Subdivision 30-D - Miscellaneous  

SECTION 30-75  

30-75   GST AND INCREASING ADJUSTMENTS  
An amount that, under this Division, is to be included in the miner ' s * mining revenue does not include:


(a) any * GST payable on a * supply for which the amount is the consideration, or part of the consideration; or


(b) any * increasing adjustments that relate to such a supply.




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