• Legal database
Legal database

MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-3 - ADJUSTING MRRT LIABILITIES  

Division 160 - Adjustments to revenue and expenditure of project interests  

Guide to Division 160  

SECTION 160-1  

160-1   WHAT THIS DIVISION IS ABOUT  

If there is a change in the circumstances affecting the amount of a previous item of mining revenue, mining expenditure, pre-mining revenue or pre-mining expenditure, an adjustment may be made so that, in net terms, the correct result is achieved.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
160-5 Object of this Division
160-10 Mining adjustments
160-15 Effect of mining adjustments on mining revenue, mining expenditure etc.


Back to top

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.