MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
-
GENERAL LIABILITY RULES
PART 2-3
-
MINING PROFITS
Division 40
-
Valuation point
Guide to Division 40
SECTION 40-1
WHAT THIS DIVISION IS ABOUT
The concept of the valuation point is central to determining the revenue and expenditure that make up mining profit.
The valuation point is a defined point in the extractive process.
| Operative provisions | |
| 40-5 | Meaning of valuation point |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.