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Legal database

MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-3 - MINING PROFITS  

Division 25 - Mining profits  

Guide to Division 25  

SECTION 25-1   WHAT THIS DIVISION IS ABOUT  

A miner ' s mining profit is a component of its MRRT liability for a mining project interest for an MRRT year. It is the excess of mining revenue over mining expenditure for the interest for the year.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
25-5 How to work out the mining profit for a mining project interest


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