MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-1
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CORE RULES
Division 10
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Core rules
SECTION 10-25
10-25
MRRT YEARS
An MRRT year is a * financial year starting on or after 1 July 2012.
An MRRT year is a * financial year starting on or after 1 July 2012.
Note:
Other accounting periods may be MRRT years if a miner uses, for income tax purposes, an accounting period other than a financial year: see Division 190 (Substituted accounting periods).
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