CTHRepealedAct
Minerals Resource Rent Tax Act 2012
40‑1 What this Division is about40‑1 What this Division is about
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40‑1 What this Division is about
The concept of the valuation point is central to determining the revenue and expenditure that make up mining profit.
The valuation point is a defined point in the extractive process.
Table of sections
Operative provisions
40‑5 Meaning of valuation point