#### 150‑25 Effect of MRRT liability from earlier years on rehabilitation tax offset amounts For the purposes of section 225‑20, only a proportion, worked out on a reasonable basis, of an \*MRRT liability, of the original explorer or any other \*entity, for the \*pre‑mining project interest for an \*MRRT year before the year in which a \*pre‑mining project split happens, is taken to have been paid in relation to a new interest. > Note: The original explorer is required to give the new explorer the information it needs to work out the amount of a rehabilitation offset: see Division 121 in Schedule 1 to the Taxation Administration Act 1953.

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Section 150‑25 Effect of MRRT liability from ear - Minerals Resource Rent Tax Act 2012 - 150‑25 Effect of MRRT liability from earlier years on rehabilitation tax offset amounts — Zoe