215‑20 Project interests transferred to 215‑20 Project interests transferred to head company etc. on joining

#### 215‑20 Project interests transferred to head company etc. on joining If, because of the application of section 215‑15, an \*entity is taken at a particular time to start being part of the \*head company or \*provisional head company of a group: (a) Division 120 applies as if each mining project interest the entity had just before that time had been transferred to the company under a \*mining project transfer; and (b) Division 145 applies as if each \*pre‑mining project interest the entity \*held just before that time had been transferred to the company under a \*pre‑mining project transfer.