CTHRepealedAct
Minerals Resource Rent Tax Act 2012
35‑10 General expenditure35‑10 General expenditure
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35‑10 General expenditure
(1) An amount of expenditure is included in a miner’s *mining expenditure for a mining project interest for an *MRRT year to the extent that the miner necessarily incurred the amount, in that year, in the carrying on (by the miner or another *entity) of *upstream mining operations for the mining project interest. (2) The expenditure may be of either a capital or revenue nature.