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.