Minerals Resource Rent Tax Act 2012
155‑15 The effect of pre‑mining project 155‑15 The effect of pre‑mining project transfers and pre‑mining project splits
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155‑15 The effect of pre‑mining project transfers and pre‑mining project splits
A *pre‑mining project transfer or a *pre‑mining project split relating to a *pre‑mining project interest does not cause the *termination day for the pre‑mining project interest to happen.
Note 1: Under section 145‑10, the pre‑mining project interest after a pre‑mining project transfer is a continuation of the pre‑mining project interest before the transfer.
Note 2: Under section 150‑10, the pre‑mining project interests after a pre‑mining project split are a continuation of the pre‑mining project interest before the split.