Sections 91E and 91F of the Duties Act 2008 provide that, when calculating duty on certain agreements, the value of a mining tenement will take into account any derivative mining right that will be granted following the transfer of the tenement.
If the derivative mining right is not granted within 90 days after the tenement is transferred, or is surrendered for no consideration within 12 months after the tenement is transferred, the value of the tenement will be determined without regard to any effect the derivative mining right may have on the value.
See the Derivative Mining Rights fact sheet for information about the effect of derivative mining rights on dutiable value.
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