225‑1 What this Division is about225‑1 What this Division is about

#### 225‑1 What this Division is about A rehabilitation tax offset can arise if upstream rehabilitation expenditure would not otherwise be taken into account in working out a liability for MRRT (because a mining project interest or pre‑mining project interest is winding down or has ended). Table of sections Operative provisions 225‑5 Object of this Division 225‑10 Entitlement to rehabilitation tax offsets 225‑15 Rehabilitation tax offset amounts relating to mining project interests 225‑20 Rehabilitation tax offset amounts relating to pre‑mining project interests 225‑25 Application of rehabilitation tax offsets