CTHRepealedAct
Minerals Resource Rent Tax Act 2012
35‑60 Non‑adjacent land and buildings us35‑60 Non‑adjacent land and buildings used in administrative or accounting activities
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35‑60 Non‑adjacent land and buildings used in administrative or accounting activities
An amount of expenditure is excluded expenditure to the extent that: (a) it relates to land or buildings that are not located at or adjacent to the *project area for a mining project interest that the miner has; and (b) the land or buildings are for use in connection with administrative or accounting activities; and (c) the expenditure is of a capital nature.