CTHRepealedAct
Minerals Resource Rent Tax Act 2012
255‑1 What this Division is about255‑1 What this Division is about
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#### 255‑1 What this Division is about
The concept of integration of mining project interests is relevant to:
(a) whether a royalty credit for a mining project interest can be applied in working out a transferred royalty allowance for another mining project interest; and
(b) whether mining project interests are combined in a single mining project interest.
> Note 1: For availability of royalty credits in working out transferred royalty allowances, see section 65‑20.
> Note 2: For when mining project interests are combined, see Subdivision 115‑B.
Table of sections
Operative provisions
255‑5 Upstream integration of mining project interests
255‑10 Downstream integration of mining project interests
255‑15 Meaning of downstream mining operations
255‑20 Choice to integrate