MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)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.




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