CTHRepealedAct
Minerals Resource Rent Tax Act 2012
90‑20 Application of this Subdivision90‑20 Application of this Subdivision
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#### 90‑20 Application of this Subdivision
This Subdivision applies to a \*starting base asset relating to a mining project interest if, under Division 85, the book value approach is the valuation approach for mining project interest.
> Note: A base value for an MRRT year during which the asset “rejoins” the starting base after a starting base adjustment event happened is worked out under section 165‑60.