175‑20 When amounts are included in mini175‑20 When amounts are included in mining revenue under the alternative valuation method

#### 175‑20 When amounts are included in mining revenue under the alternative valuation method (1) If a miner chooses, for an \*MRRT year, to use the alternative valuation method in relation to a mining project interest that the miner has, a single amount is included under section 30‑10, in the miner’s \*mining revenue for the interest for the year, relating to all amounts that: (a) are to be included in the miner’s mining revenue for the mining project interest for the year under section 30‑10; and (b) relate to \*taxable resources that, under subsection (2) of this section, are covered by the alternative valuation method for the MRRT year. The single amount is worked out under section 175‑25, instead of section 30‑25. (2) The alternative valuation method covers \*taxable resources for the mining project interest for the year if an amount is included in the miner’s \*mining revenue for the mining project interest for the \*MRRT year under section 30‑10 because a \*mining revenue event happens in relation to the resource.