MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
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SPECIALIST LIABILITY RULES
PART 4-1
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MINING PROJECT INTERESTS
Division 115
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Combining mining project interests
Subdivision 115-A
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Object of this Division
SECTION 115-5
115-5
OBJECT OF THIS DIVISION
The object of this Division is to treat mining project interests that are * integrated as a single interest (unless it would compromise the quarantining rules for * allowance components ), so that the single interest becomes the basis for ascertaining the * MRRT liability for all those interests.
The object of this Division is to treat mining project interests that are * integrated as a single interest (unless it would compromise the quarantining rules for * allowance components ), so that the single interest becomes the basis for ascertaining the * MRRT liability for all those interests.
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