#### 80‑10 When a miner has a starting base allowance A miner has a starting base 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 \*starting base losses (available starting base losses) that relate to the interest.

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Section 80‑10 When a miner has a starting base a - Minerals Resource Rent Tax Act 2012 - 80‑10 When a miner has a starting base allowance — Zoe