MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
A * starting base loss , or a * starting base asset , that relates to one of the constituent interests complies with this section if:
(a) the constituent interest:
(i) existed on 2 May 2010; or
(ii) * originates from a * pre-mining project interest that existed on 2 May 2010; and
(b) the miner who has the constituent interest is, and at all times since 2 May 2010 has been, the miner who has each other constituent interest (or the pre-mining project interest from which the interest originates).
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