100‑1 What this Division is about100‑1 What this Division is about

#### 100‑1 What this Division is about 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. Table of sections Operative provisions 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