Minerals Resource Rent Tax Act 2012 (Repealed)
CHAPTER 3
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MRRT ALLOWANCES
PART 3-7
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TRANSFERRED MINING LOSS ALLOWANCES
Division 100
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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.
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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