MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
An amount of expenditure is excluded expenditure to the extent that it is:
(a) tax payable under the Income Tax Assessment Act 1936 , or the Income Tax Assessment Act 1997 ; or
(b) * GST ; or
(c) an amount relating to:
(i) an * input tax credit to which the miner is entitled; or
(ii) a * decreasing adjustment that the miner has; or
(d) an amount of penalty or interest payable under a * taxation law .
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