CTHRepealedAct
Minerals Resource Rent Tax Act 2012
30‑10 When amounts from taxable resource30‑10 When amounts from taxable resources etc. are included in mining revenue
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30‑10 When amounts from taxable resources etc. are included in mining revenue
An amount is included in a miner’s mining revenue for a mining project interest for an *MRRT year if: (a) a *taxable resource has been extracted from the *project area for the mining project interest; and (b) during the year, a *mining revenue event happens in relation to the taxable resource.