#### 115‑65 Choice of the alternative valuation method (1) A choice by the miner to use the alternative valuation method under Division 175 in relation to any of the constituent interests for the combining year has no effect. (2) The miner may choose to use the alternative valuation method under Division 175 in relation to the combined interest for the year in the circumstances set out in Subdivision 175‑B. The choice relates to the whole of the year.

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Section 115‑65 Choice of the alternative valuati - Minerals Resource Rent Tax Act 2012 - 115‑65 Choice of the alternative valuation method — Zoe