Minerals Resource Rent Tax Act 2012
90‑30 Later base values90‑30 Later base values
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90‑30 Later base values
The base value of the *starting base asset, for an *MRRT year that is after the MRRT year in which the *start time for the asset happens, is: Image unavailable in extracted text where:
preceding base value is the base value of the asset for the preceding *MRRT year.
preceding decline in value is the decline in value of the asset, worked out under section 90‑5, for the preceding *MRRT year.
uplift factor is:
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