MRA Guidelines and Advance Opinions Provides information about publications under the MRA. The Secretary makes his or her views known in a range of publications including Guidelines and Advance Opinions. More detailed information about each of these publications, including legal status, binding effect and processes for issue and withdrawal, is outlined in this Guideline. |
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Production Unit Under the MRA, royalty is payable on minerals obtained from a production unit. This Guideline explains the term ‘production unit’ which is used to establish the boundaries for determining the scope of the project for which royalty is payable. |
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Negative Net Value Explains the circumstances in which a royalty payer may carry forward negative net value (NNV) into a subsequent year for the purpose of calculating royalty under the MRA. |
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Gross Realization Explains the accepted methods for determining Gross Realization for the purpose of calculating royalty liability under the MRA. |
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Operating Costs Outlines allowable and excluded Operating Costs for the purpose of calculating the amount of royalty payable under the MRA. |
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Capital Recognition Deductions Explains how Capital Recognition Deduction (CRD) is to be determined for the purpose of calculating the amount of royalty payable under the MRA. |
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CRD Factors Announces the Capital Recognition Deduction (CRD) factors and the period during which they apply for the purpose of sections 4C(2) and (6) of MRA, and in conjunction with Guideline RG-MRA-006: Capital Recognition Deduction, explains how CRD is to be determined for the purposes of the MRA. |
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Eligible Exploration Expenditure Explains the operation of Eligible Exploration Expenditure (EEE) as defined in the MRA and how the Territory Revenue Office (TRO) will administer the deduction for royalty purposes.
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Under Territory Revenue Office's publication system, documents published on this web site will be updated as necessary. Where you maintain hard copies of documents downloaded from this web site, please check the currency of the documents periodically. Territory Revenue Office suggests that the best policy is to download documents as they are needed to be used.
In particular, when you refer to a Royalty Guideline, please ensure that your copy is the most recent version. All Guidelines have a version history at the start of the document indicating the currency of the document. An archive of previous Guidelines will be maintained in order for you to refer to the relevant Guidelines for a past period of time. Please refer to Royalty Guideline RG-MRA-001 for more information on the publication system.
Similarly, please ensure that you use current forms in order that all relevant information is supplied to Territory Revenue Office to minimise any delays in processing those forms.
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