Legal database - View: MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 1 - INTRODUCTION
PART 1-1 - PRELIMINARY
Division 1 - Preliminary
SECTION 1-1 SHORT TITLE
SECTION 1-5 COMMENCEMENT
SECTION 1-10 OBJECT OF THIS ACT
SECTION 1-15 ADMINISTRATION OF THIS ACT
SECTION 1-20 EXTENSION TO EXTERNAL TERRITORIES
SECTION 1-25 EXTRATERRITORIAL APPLICATION
PART 1-2 - A GUIDE TO THIS ACT
Division 2 - Overview of this Act
SECTION 2-1 WHAT THIS ACT IS ABOUT
SECTION 2-5 HOW THIS ACT IS ARRANGED
Division 3 - Defined terms
SECTION 3-1 WHEN DEFINED TERMS ARE IDENTIFIED
SECTION 3-5 WHEN TERMS ARE NOT IDENTIFIED
SECTION 3-10 IDENTIFYING THE DEFINED TERM IN A DEFINITION
Division 4 - Status of guides and other non-operative material
SECTION 4-1 NON-OPERATIVE MATERIAL
SECTION 4-5 GUIDES
SECTION 4-10 OTHER MATERIAL
CHAPTER 2 - GENERAL LIABILITY RULES
PART 2-1 - CORE RULES
Division 10 - Core rules
SECTION 10-1 A MINER ' S LIABILITY FOR MRRT
SECTION 10-5 THE MRRT LIABILITY FOR A MINING PROJECT INTEREST
SECTION 10-10 MRRT ALLOWANCES
SECTION 10-15 THE EFFECT OF LOW PROFITS ON A MINER ' S LIABILITY FOR MRRT
SECTION 10-20 PAYMENT OF MRRT
SECTION 10-25 MRRT YEARS
PART 2-2 - MINING PROJECT INTERESTS
Division 15 - Mining project interests
Guide to Division 15
SECTION 15-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 15-5 WHEN AN ENTITY HAS A MINING PROJECT INTEREST
SECTION 15-10 IRON ORE MINING PROJECT INTERESTS TO BE KEPT SEPARATE
SECTION 15-15 MEANING OF PRODUCTION RIGHT
SECTION 15-20 MEANING OF PROJECT AREA
Division 20 - Taxable resources
Guide to Division 20
SECTION 20-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 20-5 WHAT ARE TAXABLE RESOURCES
PART 2-3 - MINING PROFITS
Division 25 - Mining profits
Guide to Division 25
SECTION 25-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 25-5 HOW TO WORK OUT THE MINING PROFIT FOR A MINING PROJECT INTEREST
Division 30 - Mining revenue
Guide to Division 30
SECTION 30-1 WHAT THIS DIVISION IS ABOUT
Subdivision 30-A - A miner ' s mining revenue
SECTION 30-5 A MINER ' S MINING REVENUE
Subdivision 30-B - Revenue from supply, export or use of taxable resources
SECTION 30-10 WHEN AMOUNTS FROM TAXABLE RESOURCES ETC. ARE INCLUDED IN MINING REVENUE
SECTION 30-15 MEANING OF MINING REVENUE EVENT
SECTION 30-20 MEANING OF INITIAL SUPPLY
SECTION 30-25 WORKING OUT AMOUNTS TO BE INCLUDED
SECTION 30-30 MEANING OF ARM ' S LENGTH CONSIDERATION
SECTION 30-35 WHEN SUPPLIES ARE MADE
Subdivision 30-C - Other revenue
SECTION 30-40 RECOUPMENT OR OFFSETTING OF MINING EXPENDITURE
SECTION 30-45 RECOUPMENT OF PAYMENTS THAT GIVE RISE TO ROYALTY CREDITS
SECTION 30-50 COMPENSATION FOR LOSS OF TAXABLE RESOURCES
SECTION 30-55 AMOUNTS THAT DO NOT RELATE TO A PARTICULAR MINING REVENUE EVENT
Subdivision 30-D - Miscellaneous
SECTION 30-60 NO DOUBLE COUNTING
SECTION 30-65 EXPENDITURE INCURRED IN CAUSING AMOUNTS TO BE RECEIVED ETC.
SECTION 30-70 AMOUNTS TAKEN TO BE RECEIVED
SECTION 30-75 GST AND INCREASING ADJUSTMENTS
Division 35 - Mining expenditure
Guide to Division 35
SECTION 35-1 WHAT THIS DIVISION IS ABOUT
Subdivision 35-A - A miner ' s mining expenditure
SECTION 35-5 A MINER ' S MINING EXPENDITURE
SECTION 35-10 GENERAL EXPENDITURE
SECTION 35-15 MEANING OF UPSTREAM MINING OPERATIONS
SECTION 35-20 MEANING OF MINING OPERATIONS
SECTION 35-25 NO DOUBLE COUNTING
Subdivision 35-B - Excluded expenditure
SECTION 35-35 COST OF ACQUIRING RIGHTS AND INTERESTS IN PROJECTS
SECTION 35-40 ROYALTIES
SECTION 35-45 MEANINGS OF MINING ROYALTY AND PRIVATE MINING ROYALTY
SECTION 35-50 FINANCING COSTS
SECTION 35-55 HIRE PURCHASE AGREEMENTS
SECTION 35-60 NON-ADJACENT LAND AND BUILDINGS USED IN ADMINISTRATIVE OR ACCOUNTING ACTIVITIES
SECTION 35-65 HEDGING OR FOREIGN EXCHANGE ARRANGEMENTS
SECTION 35-70 REHABILITATION BOND AND TRUST PAYMENTS
SECTION 35-75 PAYMENTS OF INCOME TAX OR GST
SECTION 35-80 UNIT SHORTFALL CHARGE - CLEAN ENERGY
Division 40 - Valuation point
Guide to Division 40
SECTION 40-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 40-5 MEANING OF VALUATION POINT
PART 2-4 - LOW PROFIT OFFSETS
Division 45 - Low profit offsets
Guide to Division 45
SECTION 45-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 45-5 LOW PROFIT OFFSET - PROFITS NOT GREATER THAN $ 75 MILLION
SECTION 45-10 LOW PROFIT OFFSET - PROFITS GREATER THAN $ 75 MILLION AND LESS THAN $ 125 MILLION
PART 2-5 - PAYMENT OF MRRT
Division 50 - How to work out when to pay MRRT
Guide to Division 50
SECTION 50-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 50-5 WHEN ASSESSED MRRT IS PAYABLE
SECTION 50-10 WHEN SHORTFALL INTEREST CHARGE IS PAYABLE
SECTION 50-15 GENERAL INTEREST CHARGE PAYABLE ON UNPAID ASSESSED MRRT OR SHORTFALL INTEREST CHARGE
CHAPTER 3 - MRRT ALLOWANCES
PART 3-1 - ROYALTY ALLOWANCES
Division 60 - Royalty allowances
Guide to Division 60
SECTION 60-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 60-5 OBJECTS OF THIS DIVISION
SECTION 60-10 WHEN A MINER HAS A ROYALTY ALLOWANCE
SECTION 60-15 THE AMOUNT OF A ROYALTY ALLOWANCE
SECTION 60-20 WHEN A ROYALTY CREDIT ARISES
SECTION 60-25 AMOUNT OF A ROYALTY CREDIT
SECTION 60-30 ROYALTY CREDITS REDUCED BY RECOUPMENTS
PART 3-2 - TRANSFERRED ROYALTY ALLOWANCES
Division 65 - Transferred royalty allowances
Guide to Division 65
SECTION 65-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 65-5 OBJECT OF THIS DIVISION
SECTION 65-10 WHEN A MINER HAS A TRANSFERRED ROYALTY ALLOWANCE
SECTION 65-15 THE AMOUNT OF A TRANSFERRED ROYALTY ALLOWANCE
SECTION 65-20 AVAILABLE ROYALTY CREDITS
PART 3-3 - PRE-MINING LOSS ALLOWANCES
Division 70 - Pre-mining loss allowances
Guide to Division 70
SECTION 70-1 WHAT THIS DIVISION IS ABOUT
Subdivision 70-A - Object of this Division
SECTION 70-5 OBJECTS OF THIS DIVISION
Subdivision 70-B - When a miner has a pre-mining loss allowance
SECTION 70-10 WHEN A MINER HAS A PRE-MINING LOSS ALLOWANCE
SECTION 70-15 THE AMOUNT OF A PRE-MINING LOSS ALLOWANCE
SECTION 70-20 AVAILABLE PRE-MINING LOSSES FOR A PRE-MINING LOSS ALLOWANCE
SECTION 70-25 MEANING OF PRE-MINING PROJECT INTEREST ETC.
Subdivision 70-C - Pre-mining losses
SECTION 70-30 PRE-MINING LOSSES
SECTION 70-35 MEANING OF PRE-MINING EXPENDITURE ETC.
SECTION 70-40 MEANING OF PRE-MINING REVENUE
Subdivision 70-D - Amounts of pre-mining losses
SECTION 70-45 PRE-MINING LOSSES FOR THE MRRT YEARS IN WHICH THEY ARISE
SECTION 70-50 PRE-MINING LOSSES FOR LATER MRRT YEARS
PART 3-4 - MINING LOSS ALLOWANCES
Division 75 - Mining loss allowances
Guide to Division 75
SECTION 75-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 75-5 OBJECTS OF THIS DIVISION
SECTION 75-10 WHEN A MINER HAS A MINING LOSS ALLOWANCE
SECTION 75-15 THE AMOUNT OF A MINING LOSS ALLOWANCE
SECTION 75-20 MINING LOSSES
PART 3-5 - STARTING BASE ALLOWANCES
Division 80 - Starting base allowances
Guide to Division 80
SECTION 80-1 WHAT THIS DIVISION IS ABOUT
Subdivision 80-A - Objects of this Division
SECTION 80-5 OBJECTS OF THIS DIVISION
Subdivision 80-B - When a miner has a starting base allowance
SECTION 80-10 WHEN A MINER HAS A STARTING BASE ALLOWANCE
SECTION 80-15 THE AMOUNT OF A STARTING BASE ALLOWANCE
SECTION 80-20 WHEN A MINER HAS A STARTING BASE LOSS
Subdivision 80-C - Starting base assets
SECTION 80-25 MEANING OF STARTING BASE ASSET
SECTION 80-30 TREATING STARTING BASE ASSETS AS A SINGLE STARTING BASE ASSET
SECTION 80-35 MINE DEVELOPMENT EXPENDITURE MAY BE A STARTING BASE ASSET
Subdivision 80-D - Amounts of starting base losses
SECTION 80-40 STARTING BASE LOSSES FOR THE MRRT YEARS IN WHICH THEY ARISE
SECTION 80-45 STARTING BASE LOSSES FOR LATER MRRT YEARS
SECTION 80-50 MINING PROJECT INTERESTS ORIGINATING FROM PRE-MINING PROJECT INTERESTS WITH DIFFERENT VALUATION APPROACHES
Division 85 - Valuation approaches
Guide to Division 85
SECTION 85-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 85-5 CHOOSING A VALUATION APPROACH
SECTION 85-10 RESTRICTION ON SPECIFYING THE BOOK VALUE APPROACH
SECTION 85-15 THE VALUATION APPROACH FOR A MINING PROJECT INTEREST
Division 90 - Declines in value of starting base assets
Guide to Division 90
SECTION 90-1 WHAT THIS DIVISION IS ABOUT
Subdivision 90-A - How to work out the decline in value of a starting base asset
SECTION 90-5 HOW TO WORK OUT THE DECLINE IN VALUE OF A STARTING BASE ASSET
SECTION 90-10 WRITE OFF RATES UNDER THE BOOK VALUE APPROACH
SECTION 90-15 WRITE OFF RATES UNDER THE MARKET VALUE APPROACH
Subdivision 90-B - Base values under the book value approach
SECTION 90-20 APPLICATION OF THIS SUBDIVISION
SECTION 90-25 INITIAL BASE VALUE
SECTION 90-30 LATER BASE VALUES
Subdivision 90-C - Base values under the market value approach
SECTION 90-35 APPLICATION OF THIS SUBDIVISION
SECTION 90-40 INITIAL BASE VALUE
SECTION 90-45 MINING PROJECT INTEREST ORIGINATING FROM PRE-MINING PROJECT INTERESTS ETC.
SECTION 90-50 LATER BASE VALUES
Subdivision 90-D - Miscellaneous
SECTION 90-55 MEANING OF INTERIM EXPENDITURE
SECTION 90-60 PARTIAL DISPOSAL OF A STARTING BASE ASSET BEFORE THE START TIME
SECTION 90-65 RECOUPMENT OF THE VALUE OF A STARTING BASE ASSET
PART 3-6 - TRANSFERRED PRE-MINING LOSS ALLOWANCES
Division 95 - Transferred pre-mining loss allowances
Guide to Division 95
SECTION 95-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 95-5 OBJECT OF THIS DIVISION
SECTION 95-10 WHEN A MINER HAS A TRANSFERRED PRE-MINING LOSS ALLOWANCE
SECTION 95-15 THE AMOUNT OF A TRANSFERRED PRE-MINING LOSS ALLOWANCE
SECTION 95-20 AVAILABLE PRE-MINING LOSSES FOR A TRANSFERRED PRE-MINING LOSS ALLOWANCE
SECTION 95-25 CAP ON AVAILABLE PRE-MINING LOSSES
SECTION 95-30 THE PRE-MINING LOSS CAP
PART 3-7 - TRANSFERRED MINING LOSS ALLOWANCES
Division 100 - Transferred mining loss allowances
Guide to Division 100
SECTION 100-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 100-5 OBJECT OF THIS DIVISION
SECTION 100-10 WHEN A MINER HAS A TRANSFERRED MINING LOSS ALLOWANCE
SECTION 100-15 THE AMOUNT OF A TRANSFERRED MINING LOSS ALLOWANCE
SECTION 100-20 AVAILABLE MINING LOSSES
SECTION 100-25 COMMON OWNERSHIP TEST
CHAPTER 4 - SPECIALIST LIABILITY RULES
PART 4-1 - MINING PROJECT INTERESTS
Division 115 - Combining mining project interests
Guide to Division 115
SECTION 115-1 WHAT THIS DIVISION IS ABOUT
Subdivision 115-A - Object of this Division
SECTION 115-5 OBJECT OF THIS DIVISION
Subdivision 115-B - When mining project interests are combined
SECTION 115-10 MINING PROJECT INTERESTS MAY BE TREATED AS THE SAME MINING PROJECT INTEREST
SECTION 115-15 CHOOSING TO OVERRIDE NON-COMPLIANCE
SECTION 115-20 TRANSFERABILITY OF ROYALTY CREDITS
SECTION 115-25 TRANSFERABILITY OF PRE-MINING LOSSES
SECTION 115-30 TRANSFERABILITY OF MINING LOSSES
SECTION 115-35 STARTING BASE LOSSES AND STARTING BASE ASSETS
Subdivision 115-C - The effect of combining mining project interests
SECTION 115-40 THE EFFECT OF COMBINING MINING PROJECT INTERESTS
SECTION 115-45 ALLOWANCE COMPONENTS ARISING IN PRECEDING MRRT YEARS
SECTION 115-50 DIFFERENT VALUATION APPROACHES FOR MINING PROJECT INTERESTS
SECTION 115-55 TRANSFERRED PRE-MINING LOSS ALLOWANCES
SECTION 115-60 TRANSFERRED MINING LOSS ALLOWANCES
SECTION 115-65 CHOICE OF THE ALTERNATIVE VALUATION METHOD
Division 120 - Transferring mining project interests
Guide to Division 120
SECTION 120-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 120-5 OBJECT OF THIS DIVISION
SECTION 120-10 EFFECT OF MINING PROJECT TRANSFER
SECTION 120-15 EFFECT OF TRANSFERRED PROPERTY
SECTION 120-20 EVENTS HAPPENING AFTER MINING PROJECT TRANSFER
SECTION 120-25 START OF MINING VENTURE TAKEN TO BE MINING PROJECT TRANSFER
Division 125 - Splitting mining project interests
Guide to Division 125
SECTION 125-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 125-5 OBJECT OF THIS DIVISION
SECTION 125-10 EFFECT OF MINING PROJECT SPLIT
SECTION 125-15 MEANING OF SPLIT PERCENTAGE
SECTION 125-20 EFFECT OF TRANSFERRED PROPERTY
SECTION 125-25 EFFECT OF MRRT LIABILITY FROM EARLIER YEARS ON REHABILITATION TAX OFFSET AMOUNTS
SECTION 125-30 EVENTS HAPPENING AFTER MINING PROJECT SPLIT
SECTION 125-35 START OF MINING VENTURE TAKEN TO BE MINING PROJECT SPLIT
Division 130 - Winding down mining project interests
Guide to Division 130
SECTION 130-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 130-5 OBJECT OF THIS DIVISION
SECTION 130-10 SUSPENSION DAYS FOR MINING PROJECT INTERESTS
SECTION 130-15 EXTINGUISHING ALLOWANCE COMPONENTS
SECTION 130-20 RESTARTING COMMERCIAL PRODUCTION
Division 135 - Ending mining project interests
Guide to Division 135
SECTION 135-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 135-5 THE TERMINATION DAY FOR A MINING PROJECT INTEREST
SECTION 135-10 THE EFFECT OF RENEWING OR CHANGING PRODUCTION RIGHTS
SECTION 135-15 THE EFFECT OF RENEWING OR CHANGING MINING VENTURES
SECTION 135-20 THE EFFECT OF MINING PROJECT TRANSFERS AND MINING PROJECT SPLITS
SECTION 135-25 CONTINUATION OF OBLIGATIONS ETC. AFTER THE TERMINATION DAY
PART 4-2 - PRE-MINING PROJECT INTERESTS
Division 140 - Pre-mining profits and royalty credits
Guide to Division 140
SECTION 140-1 WHAT THIS DIVISION IS ABOUT
Subdivision 140-A - Pre-mining profits
SECTION 140-5 PRE-MINING PROFITS
SECTION 140-10 TREATMENT OF PRE-MINING PROFITS - GENERAL RULE
SECTION 140-15 EFFECT ON ALLOWANCE COMPONENTS FOR OTHER MINING PROJECT INTERESTS
SECTION 140-20 TREATMENT OF PRE-MINING PROFITS - MINING PROJECT INTEREST ORIGINATING FROM THE PRE-MINING PROJECT INTEREST
Subdivision 140-B - Pre-mining royalty credits
SECTION 140-25 PRE-MINING ROYALTY CREDITS
Division 145 - Transferring pre-mining project interests
Guide to Division 145
SECTION 145-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 145-5 OBJECT OF THIS DIVISION
SECTION 145-10 CONTINUATION OF PRE-MINING PROJECT INTEREST
SECTION 145-15 EFFECTS OF PRE-MINING PROJECT TRANSFER
SECTION 145-20 EFFECT OF TRANSFERRED PROPERTY
SECTION 145-25 EVENTS HAPPENING AFTER PRE-MINING PROJECT TRANSFER
SECTION 145-30 PRE-MINING PROJECT TRANSFER WHEN MINING PROJECT INTEREST ORIGINATES
Division 150 - Splitting pre-mining project interests
SECTION 150-1 GUIDE TO DIVISION 150
Operative provisions
SECTION 150-5 OBJECT OF THIS DIVISION
SECTION 150-10 CONTINUATION OF PRE-MINING PROJECT INTEREST
SECTION 150-15 EFFECTS OF PRE-MINING PROJECT SPLIT
SECTION 150-20 EFFECT OF TRANSFERRED PROPERTY
SECTION 150-25 EFFECT OF MRRT LIABILITY FROM EARLIER YEARS ON REHABILITATION TAX OFFSET AMOUNTS
SECTION 150-30 EVENTS HAPPENING AFTER PRE-MINING PROJECT SPLIT
SECTION 150-35 PRE-MINING PROJECT SPLIT WHEN MINING PROJECT INTEREST ORIGINATES
Division 155 - Ending pre-mining project interests
Guide to Division 155
SECTION 155-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 155-5 THE TERMINATION DAY FOR A PRE-MINING PROJECT INTEREST
SECTION 155-10 THE EFFECT OF RENEWING OR CHANGING EXPLORATION RIGHTS
SECTION 155-15 THE EFFECT OF PRE MINING PROJECT TRANSFERS AND PRE MINING PROJECT SPLITS
SECTION 155-20 CONTINUATION OF OBLIGATIONS ETC. AFTER THE TERMINATION DAY
SECTION 155-25 EXTINGUISHING ALLOWANCE COMPONENTS
PART 4-3 - ADJUSTING MRRT LIABILITIES
Division 160 - Adjustments to revenue and expenditure of project interests
Guide to Division 160
SECTION 160-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 160-5 OBJECT OF THIS DIVISION
SECTION 160-10 MINING ADJUSTMENTS
SECTION 160-15 EFFECT OF MINING ADJUSTMENTS ON MINING REVENUE, MINING EXPENDITURE ETC.
Division 165 - Starting base adjustments
Guide to Division 165
SECTION 165-1 WHAT THIS DIVISION IS ABOUT
Subdivision 165-A - Starting base adjustment events and starting base adjustment amounts
SECTION 165-5 STARTING BASE ADJUSTMENT EVENTS
SECTION 165-10 STARTING BASE ADJUSTMENT AMOUNTS
SECTION 165-15 REDUCTIONS IN DECLINES IN VALUE OF STARTING BASE ASSETS
Subdivision 165-B - General rules for starting base adjustments
SECTION 165-20 STARTING BASE ADJUSTMENTS
SECTION 165-25 THE EFFECT OF STARTING BASE ADJUSTMENTS ON STARTING BASE LOSSES
SECTION 165-30 THE EFFECT OF NEGATIVE STARTING BASE ADJUSTMENTS ON MINING REVENUE
Subdivision 165-C - Partial disposal of starting base assets
SECTION 165-35 STARTING BASE ADJUSTMENTS FOR PARTIAL DISPOSAL OF STARTING BASE ASSETS
SECTION 165-40 DECLINES IN VALUE OF RETAINED PARTS OF STARTING BASE ASSETS
SECTION 165-45 REDUCTIONS IN STARTING BASE LOSSES
SECTION 165-50 BASE VALUE FOR THE NEXT MRRT YEAR
Subdivision 165-D - Miscellaneous
SECTION 165-55 USE ETC. OF STARTING BASE ASSETS FOR OTHER MINING PROJECT INTERESTS ETC.
SECTION 165-60 EFFECT ON BASE VALUE OF USE ETC. OF STARTING BASE ASSETS AFTER STARTING BASE ADJUSTMENT EVENTS
PART 4-4 - VALUATION
Division 170 - Valuation principles
Guide to Division 170
SECTION 170-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 170-5 VALUATIONS TO COMPLY WITH VALUATION PRINCIPLES
SECTION 170-10 THE VALUATION PRINCIPLES
Division 175 - Alternative valuation method
Guide to Division 175
SECTION 175-1 WHAT THIS DIVISION IS ABOUT
Subdivision 175-A - Object of this Division
SECTION 175-5 OBJECT OF THIS DIVISION
Subdivision 175-B - Choosing to use the alternative valuation method
SECTION 175-10 CHOOSING TO USE THE ALTERNATIVE VALUATION METHOD
SECTION 175-15 GROUP PRODUCTION OF TAXABLE RESOURCES
Subdivision 175-C - Amounts included in mining revenue under the alternative valuation method
SECTION 175-20 WHEN AMOUNTS ARE INCLUDED IN MINING REVENUE UNDER THE ALTERNATIVE VALUATION METHOD
SECTION 175-25 HOW TO WORK OUT THE SINGLE AMOUNT
SECTION 175-30 UNADJUSTED REVENUE AMOUNTS
SECTION 175-35 DOWNSTREAM OPERATING COSTS
SECTION 175-40 DEPRECIATION OF ASSETS
SECTION 175-45 RETURN ON CAPITAL COSTS
Division 180 - Valuation of starting base assets using the look-back approach
Guide to Division 180
SECTION 180-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 180-5 CHOOSING TO APPLY THE LOOK-BACK APPROACH
SECTION 180-10 THE EFFECT OF THE LOOK-BACK APPROACH ON VALUATION OF MINING PROJECT INTERESTS
PART 4-5 - ACCOUNTING FOR MRRT
Division 185 - Currency translation
Guide to Division 185
SECTION 185-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 185-5 OBJECTS OF THIS DIVISION
SECTION 185-10 TRANSLATION OF AMOUNTS INTO AUSTRALIAN CURRENCY
SECTION 185-15 FUNCTIONAL CURRENCY RULES
SECTION 185-20 FUNCTIONAL CURRENCY RULES - AUSTRALIAN PERMANENT ESTABLISHMENTS
SECTION 185-25 SPECIAL TRANSLATION RULES
Division 190 - Substituted accounting periods
Guide to Division 190
SECTION 190-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 190-5 OBJECT OF THIS DIVISION
SECTION 190-10 ACCOUNTING PERIODS RECOGNISED FOR INCOME TAX PURPOSES
SECTION 190-15 CHANGES IN ACCOUNTING PERIODS
SECTION 190-20 THE EFFECT OF TRANSITIONAL ACCOUNTING PERIODS ON THRESHOLD AMOUNTS
SECTION 190-25 THE EFFECT OF TRANSITIONAL ACCOUNTING PERIODS ON UPLIFT FACTORS
Division 195 - Non-cash benefits
Guide to Division 195
SECTION 195-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 195-5 OBJECT OF THIS DIVISION
SECTION 195-10 BARTER TRANSACTIONS
SECTION 195-15 GIFT TRANSACTIONS
Division 200 - Simplified MRRT method
Guide to Division 200
SECTION 200-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 200-5 EFFECT OF THE SIMPLIFIED MRRT METHOD
SECTION 200-10 CHOOSING TO USE THE SIMPLIFIED MRRT METHOD
SECTION 200-15 WORKING OUT AN ENTITY ' S PROFIT FOR SIMPLIFIED MRRT METHOD PURPOSES
PART 4-6 - INTEGRITY MEASURES
Division 205 - Anti-profit shifting
Guide to Division 205
SECTION 205-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 205-5 OBJECT OF DIVISION
SECTION 205-10 AMOUNTS TO REFLECT INDEPENDENT DEALINGS
SECTION 205-15 METHOD TO BE USED WHEN DETERMINING AMOUNTS FOR THE PURPOSES OF THIS DIVISION
SECTION 205-20 COMMISSIONER MAY COMPENSATE ENTITY OR ANOTHER ENTITY
SECTION 205-25 COMMISSIONER DETERMINATIONS
Division 210 - Anti-avoidance
Guide to Division 210
SECTION 210-1 WHAT THIS DIVISION IS ABOUT
Subdivision 210-A - Application of this Division
SECTION 210-5 OBJECT OF THIS DIVISION
SECTION 210-10 WHEN DOES THIS DIVISION APPLY?
SECTION 210-15 WHEN DOES AN ENTITY GET AN MRRT BENEFIT FROM A SCHEME?
SECTION 210-20 MATTERS TO BE CONSIDERED IN DETERMINING PURPOSE
Subdivision 210-B - Commissioner may negate effects of schemes for MRRT benefits
SECTION 210-25 COMMISSIONER MAY NEGATE ENTITY ' S MRRT BENEFITS
SECTION 210-30 COMMISSIONER MAY COMPENSATE ENTITY OR ANOTHER ENTITY
SECTION 210-35 ONE DETERMINATION MAY COVER SEVERAL MRRT YEARS ETC.
SECTION 210-40 COMMISSIONER MUST GIVE COPY OF DETERMINATION TO ENTITY AFFECTED
PART 4-7 - ENTITIES
Division 215 - Consolidated groups
Guide to Division 215
SECTION 215-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 215-5 OBJECTS OF THIS DIVISION
SECTION 215-10 CHOICE TO CONSOLIDATE FOR MRRT PURPOSES
SECTION 215-15 SINGLE ENTITY RULE
SECTION 215-20 PROJECT INTERESTS TRANSFERRED TO HEAD COMPANY ETC. ON JOINING
SECTION 215-25 PROJECT INTERESTS TRANSFERRED TO LEAVING ENTITY ON LEAVING
SECTION 215-30 MINING PROJECT INTERESTS ETC. SPLIT TO LEAVING ENTITY ON LEAVING
SECTION 215-35 ACQUISITION OF CONSOLIDATED GROUP BY ANOTHER CONSOLIDATED GROUP ETC.
SECTION 215-40 INSTALMENT RATES FOR LEAVING ENTITY OR NEW HEAD COMPANY
SECTION 215-45 EFFECT OF CHOICE TO CONTINUE GROUP AFTER SHELF COMPANY BECOMES NEW HEAD COMPANY
SECTION 215-50 EFFECT OF CHANGE OF HEAD COMPANY OR PROVISIONAL HEAD COMPANY OF A MEC GROUP
SECTION 215-55 EFFECT OF GROUP CONVERSIONS INVOLVING MEC GROUPS
Division 220 - Partnerships and unincorporated associations and bodies
Guide to Division 220
SECTION 220-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 220-5 PARTNERSHIPS
SECTION 220-10 UNINCORPORATED ASSOCIATIONS AND BODIES
PART 4-8 - MISCELLANEOUS
Division 225 - Rehabilitation tax offsets
Guide to Division 225
SECTION 225-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 225-5 OBJECT OF THIS DIVISION
SECTION 225-10 ENTITLEMENT TO REHABILITATION TAX OFFSETS
SECTION 225-15 REHABILITATION TAX OFFSET AMOUNTS RELATING TO MINING PROJECT INTERESTS
SECTION 225-20 REHABILITATION TAX OFFSET AMOUNTS RELATING TO PRE-MINING PROJECT INTERESTS
SECTION 225-25 APPLICATION OF REHABILITATION TAX OFFSETS
CHAPTER 5 - MISCELLANEOUS
Division 235 - Miscellaneous
SECTION 235-1 REGULATIONS
CHAPTER 6 - INTERPRETING THIS ACT
PART 6-1 - RULES FOR INTERPRETING THIS ACT
Division 245 - Rules for interpreting this Act
SECTION 245-1 WHAT FORMS PART OF THIS ACT
SECTION 245-5 WHAT DOES NOT FORM PART OF THIS ACT
SECTION 245-10 GUIDES AND OTHER NON-OPERATIVE PROVISIONS, AND THEIR ROLE IN INTERPRETING THIS ACT
PART 6-2 - MEANING OF SOME IMPORTANT CONCEPTS
Division 250 - Meaning of hold
Guide to Division 250
SECTION 250-1 WHAT THIS DIVISION IS ABOUT
Operative Provisions
SECTION 250-5 MEANING OF HOLD
SECTION 250-10 WHEN CERTAIN STARTING BASE ASSETS ARE HELD
SECTION 250-15 THINGS THAT ARE JOINTLY HELD
Division 255 - Integrated mining project interests
Guide to Division 255
SECTION 255-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 255-5 UPSTREAM INTEGRATION OF MINING PROJECT INTERESTS
SECTION 255-10 DOWNSTREAM INTEGRATION OF MINING PROJECT INTERESTS
SECTION 255-15 MEANING OF DOWNSTREAM MINING OPERATIONS
SECTION 255-20 CHOICE TO INTEGRATE
PART 6-3 - DICTIONARY
Division 300 - Dictionary
SECTION 300-1 DICTIONARY

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