CTHRepealedAct
Minerals Resource Rent Tax Act 2012
30‑55 Amounts that do not relate to a pa30‑55 Amounts that do not relate to a particular mining revenue event
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#### 30‑55 Amounts that do not relate to a particular mining revenue event
(1) An amount is included in a miner’s \*mining revenue for a mining project interest for an \*MRRT year to the extent that:
(a) during the year, the amount is received, or becomes receivable, by the miner; and
(b) the amount is received, or becomes receivable, for a \*supply, or a proposed supply, of:
(i) \*taxable resources extracted, or proposed to be extracted, from the \*project area for the mining project interest; or
(ii) things produced, or proposed to be produced, using such taxable resources; and
(c) the amount does not relate to a particular \*mining revenue event.
(2) However, subsection (1) does not apply if the only reason the amount does not relate to a particular \*mining revenue event is that paragraph 30‑20(2)(a) prevents the supply from being an \*initial supply.