#### 35‑75 Payments of income tax or GST An amount of expenditure is excluded expenditure to the extent that it is: (a) tax payable under the Income Tax Assessment Act 1936, or the Income Tax Assessment Act 1997; or (b) \*GST; or (c) an amount relating to: (i) an \*input tax credit to which the miner is entitled; or (ii) a \*decreasing adjustment that the miner has; or (d) an amount of penalty or interest payable under a \*taxation law.

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Section 35‑75 Payments of income tax or GST - Minerals Resource Rent Tax Act 2012 - 35‑75 Payments of income tax or GST — Zoe