#### 35‑1 What this Division is about A miner’s mining expenditure for a mining project interest includes expenditure necessarily incurred in carrying on mining operations upstream of the valuation point. However, some expenditure is specifically excluded. > Note: For pre‑mining expenditure, see section 70‑35.

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Section 35‑1 What this Division is about - Minerals Resource Rent Tax Act 2012 - 35‑1 What this Division is about — Zoe