CTHRepealedAct
Minerals Resource Rent Tax Act 2012
160‑5 Object of this Division160‑5 Object of this Division
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160‑5 Object of this Division
The object of this Division is to ensure that an appropriate adjustment is made to: (a) *mining revenue or *mining expenditure if there is a change in the circumstances determining the amount of a previous item of mining revenue or mining expenditure for a mining project interest; or (b) *pre‑mining revenue or *pre‑mining expenditure if there is a change in the circumstances determining the amount of a previous item of pre‑mining revenue or pre‑mining expenditure for a *pre‑mining project interest.