MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-3
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MINING PROFITS
Division 30
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Mining revenue
Subdivision 30-D
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Miscellaneous
SECTION 30-75
30-75
GST AND INCREASING ADJUSTMENTS
An amount that, under this Division, is to be included in the miner ' s * mining revenue does not include:
(a) any * GST payable on a * supply for which the amount is the consideration, or part of the consideration; or
(b) any * increasing adjustments that relate to such a supply.
An amount that, under this Division, is to be included in the miner ' s * mining revenue does not include:
(a) any * GST payable on a * supply for which the amount is the consideration, or part of the consideration; or
(b) any * increasing adjustments that relate to such a supply.
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