CTHRepealedAct
Minerals Resource Rent Tax Act 2012
155‑20 Continuation of obligations etc. 155‑20 Continuation of obligations etc. after the termination day
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155‑20 Continuation of obligations etc. after the termination day
(1) After the *termination day for a *pre‑mining project interest, the last *entity to have *held the pre‑mining project interest is taken, for the purposes of the *MRRT law, to continue to hold the pre‑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) This section does not apply if the *termination day happens because a mining project interest *originates from the *pre‑mining project interest.