250‑1 What this Division is about250‑1 What this Division is about

#### 250‑1 What this Division is about The concept of hold is relevant to: (a) determining who is entitled to a starting base loss for an asset; and (b) determining depreciation amounts relevant for the alternative valuation method; and (c) entitlement to pre‑mining project interests. Table of sections Operative provisions 250‑5 Meaning of hold 250‑10 When certain starting base assets are held 250‑15 Things that are jointly held