MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 3
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MRRT ALLOWANCES
PART 3-5
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STARTING BASE ALLOWANCES
Division 85
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Valuation approaches
Operative provisions
SECTION 85-15
85-15
THE VALUATION APPROACH FOR A MINING PROJECT INTEREST
The valuation approach, for a mining project interest that an * entity has, is the approach specified in the choice under section 85-5 relating to:
(a) the mining project interest; or
(b) a * pre-mining project interest from which the mining project interest * originates .
The valuation approach, for a mining project interest that an * entity has, is the approach specified in the choice under section 85-5 relating to:
(a) the mining project interest; or
(b) a * pre-mining project interest from which the mining project interest * originates .
Note 1:
For mining project interests that originate from pre-mining project interests that have different valuation approaches, see section 80-50 .
Note 2:
For combined mining project interests in which constituent interests have different valuation approaches, see section 115-50 .
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