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MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-3 - MINING PROFITS  

Division 35 - Mining expenditure  

Guide to Division 35  

SECTION 35-1   WHAT THIS DIVISION IS ABOUT  

A miner ' s mining expenditure for a mining project interest includes expenditure necessarily incurred in carrying on mining operations upstream of the valuation point.

However, some expenditure is specifically excluded.

Note:

For pre-mining expenditure , see section 70-35 .

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