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Legal database

MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-8 - MISCELLANEOUS  

Division 225 - Rehabilitation tax offsets  

Guide to Division 225  

SECTION 225-1  

225-1   WHAT THIS DIVISION IS ABOUT  

A rehabilitation tax offset can arise if upstream rehabilitation expenditure would not otherwise be taken into account in working out a liability for MRRT (because a mining project interest or pre-mining project interest is winding down or has ended).


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
225-5 Object of this Division
225-10 Entitlement to rehabilitation tax offsets
225-15 Rehabilitation tax offset amounts relating to mining project interests
225-20 Rehabilitation tax offset amounts relating to pre-mining project interests
225-25 Application of rehabilitation tax offsets


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