MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
An amount of expenditure is excluded expenditure to the extent that it relates to:
(a) an * arrangement that gives rise to a * financial arrangement ; or
(b) an * equity interest that is a financial arrangement; or
(c) a * scheme that gives rise to an equity interest issued by the miner.
Examples:
(a) borrowing costs, exit fees or interest payments relating to a loan, or repayments of principal; and (b) payments of dividends or payments for buying back or cancelling shares.
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