#### 35‑10 General expenditure (1) An amount of expenditure is included in a miner’s \*mining expenditure for a mining project interest for an \*MRRT year to the extent that the miner necessarily incurred the amount, in that year, in the carrying on (by the miner or another \*entity) of \*upstream mining operations for the mining project interest. (2) The expenditure may be of either a capital or revenue nature.

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Section 35‑10 General expenditure - Minerals Resource Rent Tax Act 2012 - 35‑10 General expenditure — Zoe