MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 3 - MRRT ALLOWANCES  

PART 3-6 - TRANSFERRED PRE-MINING LOSS ALLOWANCES  

Division 95 - Transferred pre-mining loss allowances  

Operative provisions  

SECTION 95-5  

95-5   OBJECT OF THIS DIVISION  
The object of this Division is to enable * pre-mining losses related to a * pre-mining project interest to be transferred to mining project interests that are sufficiently connected to the pre-mining losses (even if the mining project interests did not * originate from the pre-mining project interest).