MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
-
SPECIALIST LIABILITY RULES
PART 4-2
-
PRE-MINING PROJECT INTERESTS
Division 150
-
Splitting pre-mining project interests
SECTION 150-1
150-1
GUIDE TO DIVISION 150
If a pre-mining project interest is split, in most respects the new explorers take over from the original explorer in relation to MRRT matters, each to an extent appropriate to their share in the split.
| Operative provisions | |
| 150-5 | Object of this Division |
| 150-10 | Continuation of pre-mining project interest |
| 150-15 | Effects of pre-mining project split |
| 150-20 | Effect of transferred property |
| 150-25 | Effect of MRRT liability from earlier years on rehabilitation tax offset amounts |
| 150-30 | Events happening after pre-mining project split |
| 150-35 | Pre-mining project split when mining project interest originates |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.