MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
Transferred pre-mining loss allowances enable a miner ' s MRRT liability for a mining project interest for an MRRT year to be reduced by pre-mining losses relating to certain other pre-mining project interests that the miner has, or that a closely associated entity has.
| Operative provisions | |
| 95-5 | Object of this Division |
| 95-10 | When a miner has a transferred pre-mining loss allowance |
| 95-15 | The amount of a transferred pre-mining loss allowance |
| 95-20 | Available pre-mining losses for a transferred pre-mining loss allowance |
| 95-25 | Cap on available pre-mining losses |
| 95-30 | The pre-mining loss cap |
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