MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)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 35-20   MEANING OF MINING OPERATIONS  

35-20(1)    
Operations or activities are mining operations , for a mining project interest, to the extent that the operations or activities:

(a) are preliminary or integral to, or consequential upon:

(i) extracting or producing * taxable resources from the * project area for the mining project interest; or

(ii) producing something using those taxable resources; but

(b) do not involve doing anything to, or with, those taxable resources after they reach the form and location they are in when:

(i) a * mining revenue event of a kind mentioned in paragraph 30-15(1)(a) or (b) happens in relation to them; or

(ii) they are first applied to producing something in relation to which a mining revenue event of a kind mentioned in paragraph 30-15(1)(c) happens.

35-20(2)    
Without limiting subsection (1), the following activities are mining operations for a mining project interest:

(a) * exploration or prospecting for * taxable resources in the * project area for the mining project interest;

(b) extracting taxable resources from the project area;

(c) doing anything to, or with, taxable resources extracted or produced from the project area before they reach the form and location they are in when a * mining revenue event happens in relation to them;

(d) obtaining access to the project area for any of the other activities mentioned in this subsection (other than paragraph (h));

(e) acquiring, constructing or maintaining anything to be used, or reasonably expected to be used, for any of the activities mentioned in any of paragraphs (a) to (d) (even if no such activity is happening at the time the acquisition, construction or maintenance happens);

(f) rehabilitating the project area, or any other land affected by any activity mentioned in any of paragraphs (a) to (e);

(g) closing down any activity mentioned in any of paragraphs (a) to (f);

(h) any activity done in furtherance of an activity mentioned in any of paragraphs (a) to (g).