CTHRepealedAct
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
Start here
Get a plain-English read of 155‑15 The effect of pre‑mining project
Turn the raw legal text into a practical explanation grounded in Minerals Resource Rent Tax Act 2012.
#### 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.