MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]
If an entity has, for income tax purposes, accounting periods that are not financial years, those periods are also MRRT years. However, this principle is modified to deal with overlaps and gaps caused by changes to an entity ' s accounting periods.
This Division modifies the general rule under section 10-25 that the MRRT years are financial years.
|190-5||Object of this Division|
|190-10||Accounting periods recognised for income tax purposes|
|190-15||Changes in accounting periods|
|190-20||The effect of transitional accounting periods on threshold amounts|
|190-25||The effect of transitional accounting periods on uplift factors|