MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]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.
|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|