35‑5 A miner’s mining expenditure35‑5 A miner’s mining expenditure

#### 35‑5 A miner’s mining expenditure (1) A miner’s mining expenditure for a mining project interest that the miner has, for an \*MRRT year, is the sum of all the amounts that, under this Act, are included in the miner’s mining expenditure for that interest for that year. > Note: Most of the amounts are covered by this section. However, the following amounts may also be included in a miner’s mining expenditure: (a) amounts arising as a result of adjustments to take account of changes in circumstances (see Division 160); (b) amounts arising as a result of changed use of starting base assets (see section 165‑55). (2) However, an amount is not included in the miner’s mining expenditure for the mining project interest for the \*MRRT year to the extent that it is \*excluded expenditure. > Note: For excluded expenditure, see Subdivision 35‑B.