MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-5 - ACCOUNTING FOR MRRT  

Division 190 - Substituted accounting periods  

Operative provisions  

SECTION 190-5   190-5   OBJECT OF THIS DIVISION  
The object of this Division is to have *entities account for MRRT over broadly the same periods as they account for income tax.




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