CTHRepealedAct
Minerals Resource Rent Tax Act 2012
35‑35 Cost of acquiring rights and inter35‑35 Cost of acquiring rights and interests in projects
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#### 35‑35 Cost of acquiring rights and interests in projects
(1) An amount of expenditure is excluded expenditure to the extent that it relates to acquiring, or acquiring an interest in, a \*production right covering an area, unless the expenditure is in relation to the grant of the production right.
(2) An amount of expenditure is excluded expenditure to the extent that it relates to acquiring a mining project interest.
(3) An amount of expenditure is excluded expenditure to the extent that it relates to acquiring an interest in profits, receipts or expenditures of, or relating to, a mining project interest.