CTHRepealedAct
Minerals Resource Rent Tax Act 2012
85‑15 The valuation approach for a minin85‑15 The valuation approach for a mining project interest
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85‑15 The valuation approach for a mining project interest
The valuation approach, for a mining project interest that an *entity has, is the approach specified in the choice under section 85‑5 relating to: (a) the mining project interest; or (b) a *pre‑mining project interest from which the mining project interest *originates.
Note 1: For mining project interests that originate from pre‑mining project interests that have different valuation approaches, see section 80‑50.
Note 2: For combined mining project interests in which constituent interests have different valuation approaches, see section 115‑50.