CTHRepealedAct
Minerals Resource Rent Tax Act 2012
Division 90Declines in value of starting base assets
Start here
Get a plain-English read of Division 90
Turn the raw legal text into a practical explanation grounded in Minerals Resource Rent Tax Act 2012.
### Division 90—Declines in value of starting base assets
Table of Subdivisions
Guide to Division 90
90‑A How to work out the decline in value of a starting base asset
90‑B Base values under the book value approach
90‑C Base values under the market value approach
90‑D Miscellaneous