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.