175‑5 Object of this Division175‑5 Object of this Division

#### 175‑5 Object of this Division The object of this Division is to provide an alternative method to work out \*mining revenue under section 30‑10, so as to reduce compliance costs and increase certainty for miners that may find it particularly difficult to work out that revenue using that section, because: (a) their mining operations are small; or (b) since before 2 May 2010, their mining operations have been vertically integrated with other operations.