MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
The object of this Division is to ensure that, if a * pre-mining project interest is split:
(a) consistent with the MRRT being a project-based tax, matters relevant to the MRRT that are connected with the interest before the split remain connected (to the appropriate extents) with the split interests after the split; and
(b) the * MRRT liability for the interest for the part of the * MRRT year before the split attaches (to the appropriate extents) to the explorers who have the split interests after the split.
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