MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
Operations or activities are mining operations , for a mining project interest, to the extent that the operations or activities:
(a) are preliminary or integral to, or consequential upon:
(i) extracting or producing * taxable resources from the * project area for the mining project interest; or
(ii) producing something using those taxable resources; but
(b) do not involve doing anything to, or with, those taxable resources after they reach the form and location they are in when:
(i) a * mining revenue event of a kind mentioned in paragraph 30-15(1)(a) or (b) happens in relation to them; or
(ii) they are first applied to producing something in relation to which a mining revenue event of a kind mentioned in paragraph 30-15(1)(c) happens.
35-20(2)
Without limiting subsection (1), the following activities are mining operations for a mining project interest:
(a) * exploration or prospecting for * taxable resources in the * project area for the mining project interest;
(b) extracting taxable resources from the project area;
(c) doing anything to, or with, taxable resources extracted or produced from the project area before they reach the form and location they are in when a * mining revenue event happens in relation to them;
(d) obtaining access to the project area for any of the other activities mentioned in this subsection (other than paragraph (h));
(e) acquiring, constructing or maintaining anything to be used, or reasonably expected to be used, for any of the activities mentioned in any of paragraphs (a) to (d) (even if no such activity is happening at the time the acquisition, construction or maintenance happens);
(f) rehabilitating the project area, or any other land affected by any activity mentioned in any of paragraphs (a) to (e);
(g) closing down any activity mentioned in any of paragraphs (a) to (f);
(h) any activity done in furtherance of an activity mentioned in any of paragraphs (a) to (g).
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
