#### 75‑5 Objects of this Division The objects of this Division are: (a) to allow \*mining losses of a mining project interest to be applied in later years; and (b) to provide an uplift for unapplied mining losses which compensates for: (i) the delay where mining losses are applied in a later year; and (ii) the risk that mining losses may not be able to be applied in a later year.

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Section 75‑5 Objects of this Division - Minerals Resource Rent Tax Act 2012 - 75‑5 Objects of this Division — Zoe