#### 140‑15 Effect on allowance components for other mining project interests If: (a) an entity’s liability to pay MRRT in relation to a \*pre‑mining project interest is worked out under section 140‑10; and (b) in working out the liability under that section, an \*allowance component is wholly or partly applied in relation to the pre‑mining project interest as if it were a mining project interest; the allowance component is taken, for the purposes of this Act, to be applied to the same extent in relation to a mining project interest.

Previous section140‑10 Treatment of pre‑mining profits—g140‑10 Treatment of pre‑mining profits—general rule Next section140‑20 Treatment of pre‑mining profits—m140‑20 Treatment of pre‑mining profits—mining project interest originating from the pre‑mining project interest

Section 140‑15 Effect on allowance components fo - Minerals Resource Rent Tax Act 2012 - 140‑15 Effect on allowance components for other mining project interests — Zoe