MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-3 - MINING PROFITS  

Division 30 - Mining revenue  

Subdivision 30-B - Revenue from supply, export or use of taxable resources  

SECTION 30-35   30-35   WHEN SUPPLIES ARE MADE  
Treat the time when a miner makes a * supply for the purposes of this Act as the earliest of the following:


(a) when consideration for the supply is received or becomes receivable;


(b) when what is being supplied is delivered;


(c) when ownership of what is being supplied passes.




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