30‑25 Working out amounts to be included30‑25 Working out amounts to be included

30‑25 Working out amounts to be included

(1) Work out the amount to be included under section 30‑10, in relation to a *mining revenue event that happens in relation to a *taxable resource, as follows:

Method statement

Step 1. Work out under subsection (2) the revenue amount for the *mining revenue event.

Step 2. Using the method that satisfies subsection (3), work out how much of that revenue amount is reasonably attributable to the *taxable resource:

(a) in the form in which it existed when it was at its *valuation point; and

(b) at the place where it was located when it was at its valuation point.

The amount worked out under this step is the amount to be included under section 30‑10.

Revenue amount (2) The revenue amount mentioned in step 1 of the method statement in subsection (1) is:

<table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Working out the revenue amount</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 1</span><br><span style="font-weight:bold">If the amount to be included relates to ...</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 2</span><br><span style="font-weight:bold">Then the revenue amount is ...</span></p></td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:148.55pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>supply of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>taxable resource, or a thing produced using the taxable resource</span></p></td><td style="width:148.55pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The consideration received or receivable for the supply</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An exportation from </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australia of the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>taxable resource, or a thing produced using the taxable resource</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>What would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>arm’s length consideration for a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>supply of the taxable resource or thing at the time and place the taxable resource or thing is loaded for export</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Use of a thing produced from the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>taxable resource</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>What would be the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>arm’s length consideration for a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>supply of the thing at the time and place of the use.</span></p></td></tr></tbody></table>