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Legal database

MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-2 - PRE-MINING PROJECT INTERESTS  

Division 155 - Ending pre-mining project interests  

Guide to Division 155  

SECTION 155-1  

155-1   WHAT THIS DIVISION IS ABOUT  

The last entity to have a particular pre-mining project interest is treated, for the purpose of accounting for MRRT, as continuing to have the pre-mining project interest after the termination day.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
155-5 The termination day for a pre-mining project interest
155-10 The effect of renewing or changing exploration rights
155-15 The effect of pre-mining project transfers and pre-mining project splits
155-20 Continuation of obligations etc. after the termination day
155-25 Extinguishing allowance components


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