MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
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SPECIALIST LIABILITY RULES
PART 4-8
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MISCELLANEOUS
Division 225
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Rehabilitation tax offsets
Operative provisions
SECTION 225-5
225-5
OBJECT OF THIS DIVISION
The object of this Division is to provide, in appropriate cases, for offsetting of upstream rehabilitation expenditure that cannot otherwise be applied against a * mining profit or * pre-mining profit .
The object of this Division is to provide, in appropriate cases, for offsetting of upstream rehabilitation expenditure that cannot otherwise be applied against a * mining profit or * pre-mining profit .
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