MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]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 190-10
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 .
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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