MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)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.
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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.