MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
If there is a change in the circumstances affecting the amount of a previous item of mining revenue, mining expenditure, pre-mining revenue or pre-mining expenditure, an adjustment may be made so that, in net terms, the correct result is achieved.
| Operative provisions | |
| 160-5 | Object of this Division |
| 160-10 | Mining adjustments |
| 160-15 | Effect of mining adjustments on mining revenue, mining expenditure etc. |
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