MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)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 35
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Mining expenditure
Subdivision 35-B
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Excluded expenditure
SECTION 35-65
35-65
HEDGING OR FOREIGN EXCHANGE ARRANGEMENTS
An amount of expenditure is excluded expenditure to the extent that it relates to:
(a) a * derivative financial arrangement ; or
(b) a * foreign currency hedge.
An amount of expenditure is excluded expenditure to the extent that it relates to:
(a) a * derivative financial arrangement ; or
(b) a * foreign currency hedge.
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