30‑65 Expenditure incurred in causing am30‑65 Expenditure incurred in causing amounts to be received etc.

#### 30‑65 Expenditure incurred in causing amounts to be received etc. An amount that, under Subdivision 30‑B or 30‑C, is to be included in a miner’s \*mining revenue for a mining project interest for an \*MRRT year is reduced to the extent that: (a) the miner necessarily incurred any expenditure in enforcing the miner’s entitlement to receive the amount; and (b) the expenditure does not relate to any other amount; and (c) the expenditure was not \*mining expenditure for the mining project interest; and (d) the expenditure was not \*excluded expenditure. > Note: This section ensures that the costs associated with mining revenue, but not dealt with under Division 35, are taken into account. > Note: Example: If a miner undertakes litigation to receive compensation for damage to the miner’s taxable resources, the amount included in the miner’s mining revenue under section 30‑50 would be reduced under this section to take account of the miner’s litigation costs.