160‑1 What this Division is about160‑1 What this Division is about

#### 160‑1 What this Division is about If there is a change in the circumstances affecting the amount of a previous item of mining revenue, mining expenditure, pre‑mining revenue or pre‑mining expenditure, an adjustment may be made so that, in net terms, the correct result is achieved. Table of sections Operative provisions 160‑5 Object of this Division 160‑10 Mining adjustments 160‑15 Effect of mining adjustments on mining revenue, mining expenditure etc.