MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
The objects of this Division are:
(a) to allow * mining losses of a mining project interest to be applied in later years; and
(b) to provide an uplift for unapplied mining losses which compensates for:
(i) the delay where mining losses are applied in a later year; and
(ii) the risk that mining losses may not be able to be applied in a later year.
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