80‑30 Treating starting base assets as a80‑30 Treating starting base assets as a single starting base asset

#### 80‑30 Treating starting base assets as a single starting base asset (1) If, under Division 85, the market value approach is the valuation approach for a mining project interest, treat as a single \*starting base asset any 2 or more of the following that would (apart from this subsection) be starting base assets relating to the mining project interest: (a) rights and interests that constitute the mining project interest; (b) any \*mining, quarrying or prospecting information, or rights to such information, relating to those rights and interests; (c) goodwill relating to those rights and interests; (d) any improvement to land (but not a fixture) in the \*project area for the mining project interest. (2) However, if: (a) the mining project interest is, because of section 115‑10, a combined interest; and (b) a constituent interest (as mentioned in that section) of the combined interest forms part of the combined interest only because a valid choice has been made under section 255‑20 (downstream integration); section 80‑25 and subsection (1) of this section apply to the constituent interest as if it were a separate mining project interest, and applies to the combined interest as if it did not include the constituent interest.