MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
A mining project interest is integrated with another mining project interest at a time if:
(a) the same miner has both of the interests; and
(b) either:
(i) both the interests relate to iron ore; or
(ii) both the interests do not relate to iron ore; and
(c) each of those interests relate to the same mine or proposed mine.
Note:
Multiple mining project interests that are managed as a single operation and covered by a single mine plan would usually relate to the same mine.
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