MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
CHAPTER 4
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SPECIALIST LIABILITY RULES
PART 4-5
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ACCOUNTING FOR MRRT
Division 190
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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.
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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