CTHRepealedAct
Minerals Resource Rent Tax Act 2012
255‑10 Downstream integration of mining 255‑10 Downstream integration of mining project interests
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#### 255‑10 Downstream integration of mining project interests
A mining project interest is also integrated with another mining project interest at a time if:
(a) the same miner has both of the interests; and
(b) either:
(i) both the interests relate to iron ore; or
(ii) both the interests do not relate to iron ore; and
(c) either the \*downstream mining operations for each of the interests, or the \*mining operations as a whole for each of the interests, are, taking account of the following matters, integrated:
(i) the manner in which those operations are carried on;
(ii) the extent of integration of the use or operation of infrastructure or equipment in carrying on those operations; and
(d) the miner has made a valid choice under section 255‑20.