90‑60 Partial disposal of a starting bas90‑60 Partial disposal of a starting base asset before the start time

#### 90‑60 Partial disposal of a starting base asset before the start time (1) The base value of a \*starting base asset, relating to a mining project interest that a miner has, for the \*MRRT year in which the \*start time for the asset happens, is reduced to the extent (if any) that any of the miner’s interest in the asset is disposed of during the period: (a) starting on the day provided under subsection (2); and (b) ending just before the start time for the asset. (2) The period starts: (a) if, under Division 85, the book value approach is the valuation approach for the mining project interest—on the date of the financial report mentioned in paragraph 90‑25(3)(a) in relation to the accounts in which the value of the asset is recorded; or (b) if, under Division 85, the market value approach is the valuation approach for the mining project interest—on 2 May 2010. (3) Treat, for the purposes of this section, as a disposal of part of the miner’s interest in the \*starting base asset an \*arrangement that has the effect of transferring to another \*entity part of the benefits or entitlements that the miner has in relation to the asset.