MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]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 190-10   190-10   ACCOUNTING PERIODS RECOGNISED FOR INCOME TAX PURPOSES  
Despite section 10-25 , if an *entity has, under section 18 of the Income Tax Assessment Act 1936 , accounting periods that are not * financial years , any such accounting period starting after 1 July 2012 is an MRRT year .




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