Mineral Royalty Act 1982

(1) An amount expended in respect of the design, installation or construction of a building or other physical structure in the Territory that provides social or economic benefits to a community directly affected by a production unit is an eligible social infrastructure expenditure.

Examples for subsection (1)

1 An amount expended to repave township roads.

2 An amount expended to construct recreation facilities.

3 An amount expended for architectural plans to build a school for the local community.

(2) The following are not eligible social infrastructure expenditures:

(a) compensation in relation to pastoral land or private land, each as defined in section 8 of the Mineral Titles Act 2010 – in excess of that reasonably required to be paid for or in respect of the use or disturbance of the land and any improvements on the land as provided by section 107(1) of the Mineral Titles Act 2010;

(b) compensation in relation to any other land – that would otherwise be required to be paid for or in respect of the use or disturbance of the land and any improvements on the land as provided by section 107(1) of the Mineral Titles Act 2010 if it were land mentioned in paragraph (a);

(c) the costs of negotiating with land holders, unless the amounts were required to be expended in accordance with a law in force in the Territory.

(3) An eligible social infrastructure expenditure that provides social or economic benefits to a community directly affected by a production unit is taken to be an eligible capital assets expenditure used in relation to the operation of that production unit under this Act, including for calculating: