MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)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-B
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Revenue from supply, export or use of taxable resources
SECTION 30-10
30-10
WHEN AMOUNTS FROM TAXABLE RESOURCES ETC. ARE INCLUDED IN MINING REVENUE
An amount is included in a miner ' s mining revenue for a mining project interest for an * MRRT year if:
(a) a * taxable resource has been extracted from the * project area for the mining project interest; and
(b) during the year, a * mining revenue event happens in relation to the taxable resource.
An amount is included in a miner ' s mining revenue for a mining project interest for an * MRRT year if:
(a) a * taxable resource has been extracted from the * project area for the mining project interest; and
(b) during the year, a * mining revenue event happens in relation to the taxable resource.
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