MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-1 - MINING PROJECT INTERESTS  

Division 115 - Combining mining project interests  

Subdivision 115-C - The effect of combining mining project interests  

SECTION 115-65   CHOICE OF THE ALTERNATIVE VALUATION METHOD  

115-65(1)    
A choice by the miner to use the alternative valuation method under Division 175 in relation to any of the constituent interests for the combining year has no effect.

115-65(2)    
The miner may choose to use the alternative valuation method under Division 175 in relation to the combined interest for the year in the circumstances set out in Subdivision 175-B . The choice relates to the whole of the year.