Mineral Royalty Act 1982

The Minister may, by agreement in writing with a royalty payer, agree that there may be claimed as an additional deduction in the royalty year during which:

a production unit first commences the production of a commercial quantity of a saleable mineral commodity; or

this Act first applies to and in relation to an already producing mine,

such amounts of expenditure directly relating to the production unit or mine as were expended at any time by the royalty payer or a company which, in the opinion of the Minister, is or was at the time a company related to the royalty payer, as are specified in the agreement and, subject to section 4D, those amounts may be deducted in calculating the royalty payable under Part II accordingly.