MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-3 - ADJUSTING MRRT LIABILITIES  

Division 160 - Adjustments to revenue and expenditure of project interests  

Operative provisions  

SECTION 160-5  

160-5   OBJECT OF THIS DIVISION  
The object of this Division is to ensure that an appropriate adjustment is made to:

(a) * mining revenue or * mining expenditure if there is a change in the circumstances determining the amount of a previous item of mining revenue or mining expenditure for a mining project interest; or

(b) * pre-mining revenue or * pre-mining expenditure if there is a change in the circumstances determining the amount of a previous item of pre-mining revenue or pre-mining expenditure for a * pre-mining project interest .