250‑10 When certain starting base assets250‑10 When certain starting base assets are held

#### 250‑10 When certain starting base assets are held Assets treated as a single starting base asset (1) Despite section 250‑5, a miner holds a single \*starting base asset to which subsection 80‑30(2) applies for the period during which the miner would be taken, under section 250‑5, to hold the \*constituent assets of the single starting base asset. Mine development expenditure (2) Despite section 250‑5, a miner holds a \*starting base asset that is \*mine development expenditure relating to a mining project interest from the day the expenditure was incurred until the day on which the miner ceases to have the mining project interest.