3Interpretation

3 Interpretation

In these regulations –

Act means the Mineral Resources Development Act 1995 ;

Australian Accounting Standards means the Australian Accounting Standards, made by the Australian Accounting Standards Board, as in force from time to time;

building and dimension stone means stone used –

(a) for ornamental purposes; or

(b) in walls, floors or roofs of structures; or

(c) as a paving stone;

datum post means a post erected on the corner of land being marked out;

financial year has the same meaning as in the Corporations Act 2001 of the Commonwealth;

gold doré means an alloy of gold and silver resulting from the treatment of gold-bearing minerals;

GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;

holder's financial year means the financial year for the holder of a mineral tenement;

iron ore pellet means a pellet that is produced by combining iron ore concentrate with other materials;

metal means a metallic mineral, specified in Part 1 of Schedule 4 , refined to an elemental state;

mineral concentrate means the product of a chemical or physical process of extracting a metal from a mineral ore that results in the enrichment of that metal;

mineral ore means the naturally occurring material from which one or more minerals of economic value can be extracted;