MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
An amount is included in a miner ' s * mining revenue for a mining project interest for an * MRRT year to the extent that:
(a) during the year, the amount is received, or becomes receivable, by the miner; and
(b) the amount is received, or becomes receivable, for a * supply , or a proposed supply, of:
(i) * taxable resources extracted, or proposed to be extracted, from the * project area for the mining project interest; or
(ii) things produced, or proposed to be produced, using such taxable resources; and
(c) the amount does not relate to a particular * mining revenue event.
View history note
Hide history note30-55(2)
However, subsection (1) does not apply if the only reason the amount does not relate to a particular * mining revenue event is that paragraph 30-20(2)(a) prevents the supply from being an * initial supply.
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