MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
A * royalty credit that relates to one of the constituent interests complies with this section if, under section 65-20 (available royalty credits), the royalty credit could be applied in working out a * transferred royalty allowance for each of the other constituent interests for the * MRRT year if:
(a) the year were to end at the combining time; and
(b) subsection 65-20(2) were disregarded.
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