CTHRepealedAct
Minerals Resource Rent Tax Act 2012
255‑5 Upstream integration of mining pro255‑5 Upstream integration of mining project interests
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255‑5 Upstream integration of mining project interests
A mining project interest is 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) each of those interests relate to the same mine or proposed mine.
Note: Multiple mining project interests that are managed as a single operation and covered by a single mine plan would usually relate to the same mine.