MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
If:
(a) an entity ' s liability to pay MRRT in relation to a * pre-mining project interest is worked out under section 140-10 ; and
(b) in working out the liability under that section, an * allowance component is wholly or partly applied in relation to the pre-mining project interest as if it were a mining project interest;
the allowance component is taken, for the purposes of this Act, to be applied to the same extent in relation to a mining project interest.
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