MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-3
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MINING PROFITS
Division 30
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Mining revenue
Subdivision 30-D
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Miscellaneous
SECTION 30-60
30-60
NO DOUBLE COUNTING
If 2 or more provisions of this Act include the same amount in a miner ' s * mining revenue (whether for the same * MRRT year or different MRRT years), the amount is included only under the provision that is most appropriate.
If 2 or more provisions of this Act include the same amount in a miner ' s * mining revenue (whether for the same * MRRT year or different MRRT years), the amount is included only under the provision that is most appropriate.
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