Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 4 Application and transitional provisions
Part 2 General liability rules
4 Compensation for loss of taxable resources
Section 30-50 of the Minerals Resource Rent Tax Act 2012 does not apply in relation to amounts relating to loss of, destruction of or damage that happens to a taxable resource before 1 July 2012.
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