#### 75‑10 When a miner has a mining loss allowance A miner has a mining loss allowance for a mining project interest for an \*MRRT year if: (a) there is an amount (a remaining profit) by which the miner’s \*mining profit for the interest for the year exceeds the sum of all the \*higher ranking allowances (if any) that the miner has for the interest for the year; and (b) there are one or more \*mining losses (available mining losses) that relate to the interest.

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Section 75‑10 When a miner has a mining loss all - Minerals Resource Rent Tax Act 2012 - 75‑10 When a miner has a mining loss allowance — Zoe