CTHRepealedAct
Minerals Resource Rent Tax Act 2012
30‑5 A miner’s mining revenue30‑5 A miner’s mining revenue
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#### 30‑5 A miner’s mining revenue
A miner’s mining revenue for a mining project interest that the miner has, for an \*MRRT year, is the sum of all the amounts that, under this Act, are included in the miner’s mining revenue for that interest for that year.
> Note: Most of the amounts are covered by this Division. However, the following amounts may also be included in a miner’s mining revenue:
(a) amounts that are in effect recoupment of the value of starting base assets (see section 90‑65);
(b) certain pre‑mining profits (see section 140‑20);
(c) amounts arising as a result of adjustments to take account of changes in circumstances (see Division 160);
(d) amounts arising as a result of balancing adjustment events for starting base assets (see Division 165).