MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
-
SPECIALIST LIABILITY RULES
PART 4-1
-
MINING PROJECT INTERESTS
Division 130
-
Winding down mining project interests
Guide to Division 130
SECTION 130-1
130-1
WHAT THIS DIVISION IS ABOUT
From the suspension day for a mining project interest (a day primarily related to the ceasing of commercial production), allowance components are extinguished unless they can be applied in relation to the current year.
| Operative provisions | |
| 130-5 | Object of this Division |
| 130-10 | Suspension days for mining project interests |
| 130-15 | Extinguishing allowance components |
| 130-20 | Restarting commercial production |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.