CTHRepealedAct
Minerals Resource Rent Tax Act 2012
60‑10 When a miner has a royalty allowan60‑10 When a miner has a royalty allowance
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60‑10 When a miner has a royalty allowance
A miner has a royalty allowance for a mining project interest for an *MRRT year if: (a) the miner has a *mining profit for the interest for the year; and (b) one or more *royalty credits (available royalty credits) relate to the interest.