MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
If the miner has an offset under section 45-5 or 45-10 for the * MRRT year , the amount of MRRT that the miner must pay for the MRRT year is reduced by the amount of the offset.
For low profit offsets, see Part 2-4 .
A miner is not liable to pay MRRT for the MRRT year if the miner has chosen to use the simplified MRRT method under Division 200 .
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