MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-5 - ACCOUNTING FOR MRRT  

Division 195 - Non-cash benefits  

Operative provisions  

SECTION 195-5   195-5   OBJECT OF THIS DIVISION  
The object of this Division is to ensure this Act treats transactions for consideration in kind in the same way as transactions for consideration in cash.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.