#### 30‑35 When supplies are made Treat the time when a miner makes a \*supply for the purposes of this Act as the earliest of the following: (a) when consideration for the supply is received or becomes receivable; (b) when what is being supplied is delivered; (c) when ownership of what is being supplied passes.

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Section 30‑35 When supplies are made - Minerals Resource Rent Tax Act 2012 - 30‑35 When supplies are made — Zoe