MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 3 - MRRT ALLOWANCES  

PART 3-7 - TRANSFERRED MINING LOSS ALLOWANCES  

Division 100 - Transferred mining loss allowances  

Operative provisions  

SECTION 100-5   100-5   OBJECT OF THIS DIVISION  
The object of this Division is to enable * mining losses of a mining project interest to be transferred to other mining project interests, subject to certain limitations primarily designed to ensure that the interests constitute a single economic unit.




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