Northern Territory Numbered Acts Northern Territory Numbered Acts(1) The amount allowed to be deducted in calculating the royalty amount under section 14 (1) is the amount of any shipping costs for transporting the mineral to:
(a) a purchaser in the Territory; or
(b) in the case of a purchaser outside the Territory – the border of the Territory.
(2) For subsection (1), no deduction is allowed for any costs or charges:
(a) for transporting the mineral from a mining operation to a place outside the mining operation for treatment before the sale of the mineral; or
(b) for transporting the mineral outside the Territory; or
(c) for which the holder of the mining tenement, or a related party of the holder, received reimbursement or compensation; or
(d) that were charged to or paid by another person; or
(e) that were incurred in a different royalty year.
(3) For subsection (1), shipping costs must be incurred by the holder of the mining tenement, or a related party of the holder, on arm's length terms with no mark up.
(4) To avoid doubt, any cost or charge that is taken into account in the valuation of a mineral under section 15 cannot be claimed as a deduction under this section.
(5) No deduction is allowed more than once in respect of the amount of any one cost or charge, whether the amount was expended or incurred for the same royalty year or a different royalty year, despite the amount:
(a) falling under more than one head of cost; or
(b) being reflected or capable of being reflected in the financial accounts relating to the mining operation in more than one form.