95‑1 What this Division is about95‑1 What this Division is about

#### 95‑1 What this Division is about Transferred pre‑mining loss allowances enable a miner’s MRRT liability for a mining project interest for an MRRT year to be reduced by pre‑mining losses relating to certain other pre‑mining project interests that the miner has, or that a closely associated entity has. Table of sections Operative provisions 95‑5 Object of this Division 95‑10 When a miner has a transferred pre‑mining loss allowance 95‑15 The amount of a transferred pre‑mining loss allowance 95‑20 Available pre‑mining losses for a transferred pre‑mining loss allowance 95‑25 Cap on available pre‑mining losses 95‑30 The pre‑mining loss cap