MINERALS RESOURCE RENT TAX ACT 2012 (NO. 13, 2012) - SECT 225.1 What this Division is about
MINERALS RESOURCE RENT TAX ACT 2012 (NO. 13, 2012) - SECT 225.1
What this Division is aboutA rehabilitation tax offset can arise if upstream rehabilitation expenditure would not otherwise be taken into account in working out a liability for MRRT (because a mining project interest or pre-mining project interest is winding down or has ended).
Table of sections
Operative provisions
225-5 Object of this Division
225-10 Entitlement to rehabilitation tax offsets
225-15 Rehabilitation tax offset amounts relating to mining project interests
225-20 Rehabilitation tax offset amounts relating to pre-mining project interests
225-25 Application of rehabilitation tax offsets