MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 2 - GENERAL LIABILITY RULES

PART 2-3 - MINING PROFITS

Division 30 - Mining revenue

Subdivision 30-B - Revenue from supply, export or use of taxable resources

SECTION 30-10

30-10 WHEN AMOUNTS FROM TAXABLE RESOURCES ETC. ARE INCLUDED IN MINING REVENUE
An amount is included in a miner ' s mining revenue for a mining project interest for an * MRRT year if:

(a) a * taxable resource has been extracted from the * project area for the mining project interest; and

(b) during the year, a * mining revenue event happens in relation to the taxable resource.

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