Minerals Resource Rent Tax Act 2012
135‑25 Continuation of obligations etc. 135‑25 Continuation of obligations etc. after the termination day
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135‑25 Continuation of obligations etc. after the termination day
(1) After the *termination day for a mining project interest, the last *entity to have had the mining project interest is taken, for the purposes of the *MRRT law, to continue to have the mining project interest: (a) for the whole of the remainder of the *MRRT year in which the termination day happens; and (b) for the whole of any later MRRT year. (2) If the *entity is not a miner during a period in which this section applies to the entity after the *termination day, this section applies as if the entity continues to be a miner during that period.