Mineral Royalty Act 1982

The Secretary may determine the extent to which a particular expenditure is to be attributed to a particular category of eligible deduction in calculating the royalty payable by a royalty payer and, upon the determination being made, that particular expenditure shall be attributed accordingly.

If the activities of a royalty payer on or in relation to a production unit are activities which, in the opinion of the

Secretary, are not directly related to the production of a saleable mineral commodity by that production unit but which would otherwise attract eligible deductions, the Secretary may, for the purpose of calculating the royalty payable by the royalty payer, apportion the expenditure between the activities directly related to the production of a saleable mineral commodity and those other activities, as the

Secretary thinks fit.

The Secretary may determine that an amount claimed by a royalty payer to reduce the payer's gross production revenue:

is more appropriately classified as a deduction under section 10(2); and

is not to be taken into account in determining the gross production revenue.