CTHRepealedAct
Minerals Resource Rent Tax Act 2012
125‑5 Object of this Division125‑5 Object of this Division
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#### 125‑5 Object of this Division
The object of this Division is to ensure that, if a mining project interest is split:
(a) consistent with the MRRT being a project‑based tax, matters relevant to the MRRT that are connected with the interest before the split remain connected (to the appropriate extents) with the split interests after the split; and
(b) in particular, the \*MRRT liability for the interest for the part of the \*MRRT year before the split attaches (to the appropriate extents) to the miners who have the split interests after the split.