In these regulations Act means the Mineral Resources Development Act 1995 ;AIFRS means the Australian International Financial Reporting Standards issued by the Australian Accounting Standards Board;amount received means the amount received from an arm's length transaction based on a world price contract at the value of the Australian dollar at the time the amount was received, excluding any hedging gains or losses;building and dimension stone means stone used (a) for ornamental purposes; or(b) in walls, floors or roofs of structures; or(c) as a paving stone;datum post means a post erected on the corner of land being marked out;gold dore means an alloy of gold and silver resulting from the treatment of gold-bearing minerals;GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;metal means a metallic mineral specified in Part 1 of Schedule 4 refined to an elemental state;mineral concentrate means the product of a chemical or physical process of extracting a metal or metallic mineral from a mineral ore that results in the enrichment of that metal or metallic mineral;mineral ore means the naturally occurring material from which one or more minerals of economic value can be extracted;net sales in relation to a mineral means the amount received from the sale of (a) if a mineral concentrate has not been produced from the mineral, the mineral itself (less sale costs); or(b) if a mineral concentrate has been produced from the mineral, the mineral concentrate (less sale costs);public notice means a notice published in a newspaper circulating in the area in which the land which is the subject of the notice is situated;quarter means (a) a period of 3 months ending on 31 March, 30 June, 30 September or 31 December in any year; or(b) any other approved period;reference rate means the 30 Day Bank Bill Swap Reference Rate published daily by the Australian Financial Markets Association;sale costs means (a) costs incurred by a lessee or licensee in transporting a mineral or mineral concentrate outside the site of production to the point of sale; and(b) costs incurred by a lessee or licensee in refining a mineral concentrate outside the site of its production; and(c) any other costs approved by the Minister;year means any 4 consecutive quarters used for accounting purposes.