MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 3
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MRRT ALLOWANCES
PART 3-6
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TRANSFERRED PRE-MINING LOSS ALLOWANCES
Division 95
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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).
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).
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