Form 5 and Exemption from Expenditure (WA)
Form 5 and Expenditure
The Operations Report - Expenditure on Mining Tenement is lodged annual within 60 day of the anniversary date, online or by a report (link to Form 5 Operations Report). The DMP is seeking to make it compulsory to lodge online.
http://www5.austlii.edu.au/au/legis/wa/consol_reg/mr1981190/s21.html
Regulation 21 Expenditure requirements of exploration licences
http://www5.austlii.edu.au/au/legis/wa/consol_reg/mr1981190/s21.html
At the end of the Form 5 are instructions what can be included in each| Expenditure COnditionsConditions ...]] expenditure category.
The Wardens in numerous cases have stipulated what can be included as expenditure, see Hunt and Humphrey for further elaboration.
The relevant sections of the Mining Act and Regulations that govern of the Form 5 compliance are sections51, 68, 70H, 82, and 115A and regulations 16, 22, 23 e, 32, 96B and 96C.
Operations Reports-Expenditure on Mining Tenements
Policy Guidelines for Auditing Operations Report
Exemption from Expenditure
Group Expenditure.........