MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
A miner ' s MRRT liability for a mining project interest may be reduced by mining losses from one or more other mining project interests.
The interests must satisfy a common ownership test from the year the loss arises to the year the loss is applied.
|100-5||Object of this Division|
|100-10||When a miner has a transferred mining loss allowance|
|100-15||The amount of a transferred mining loss allowance|
|100-20||Available mining losses|
|100-25||Common ownership test|