#### 75‑15 The amount of a mining loss allowance (1) The amount of the miner’s \*mining loss allowance is so much of the sum of the available mining losses as does not exceed the remaining profit. (2) In working out the amount of a \*mining loss allowance, \*mining losses are applied in the order in which they arise.

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Section 75‑15 The amount of a mining loss allowa - Minerals Resource Rent Tax Act 2012 - 75‑15 The amount of a mining loss allowance — Zoe