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MRRT determination withdrawn - TD 2013/D6W (Aboriginal cultural heritage and pre-mining expenditure)
02 Oct 2014
On 1 October 2014, the ATO issued the following Notice of Withdrawal of TD 2013/D6, following the repeal of the minerals resource rent tax by Minerals Resource Rent Tax Repeal and Other Measures Act 2014:
- TD 2013/D6W - Minerals resource rent tax: can an amount of expenditure incurred by an entity to identify or protect Aboriginal cultural heritage be included in the entity's pre-mining expenditure for a pre-mining project interest for an MRRT year under section 70-35 of the Minerals Resource Rent Tax Act 2012?