MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
The 2 valuation approaches are the book value approach and the market value approach.
An entity can choose which valuation approach to apply to all of its starting base assets relating to a mining project interest (or a pre-mining project interest).
Note:
In some limited cases in which the market value approach would otherwise apply, a look-back approach to valuation can be chosen: see Division 180 .
| Operative provisions | |
| 85-5 | Choosing a valuation approach |
| 85-10 | Restriction on specifying the book value approach |
| 85-15 | The valuation approach for a mining project interest |
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