MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-3 - MINING PROFITS  

Division 35 - Mining expenditure  

Subdivision 35-A - A miner ' s mining expenditure  

SECTION 35-25  

35-25   NO DOUBLE COUNTING  
If 2 or more provisions of this Act include the same amount in a miner ' s * mining expenditure (whether for the same * MRRT year or a different MRRT year), the amount is included only under the provision that is most appropriate.