75‑1 What this Division is about75‑1 What this Division is about

#### 75‑1 What this Division is about Mining loss allowances enable mining losses to reduce the miner’s MRRT liability for the same mining project interest for a later MRRT year. Mining losses that are not applied in an MRRT year are uplifted and may be able to be applied in later years. > Note: Mining losses that are not applied to a mining loss allowance may be applied to transferred mining loss allowances for other mining project interests (see Division 100). Table of sections Operative provisions 75‑5 Objects of this Division 75‑10 When a miner has a mining loss allowance 75‑15 The amount of a mining loss allowance 75‑20 Mining losses