MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)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 195
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Non-cash benefits
Operative provisions
SECTION 195-5
195-5
OBJECT OF THIS DIVISION
The object of this Division is to ensure this Act treats transactions for consideration in kind in the same way as transactions for consideration in cash.
The object of this Division is to ensure this Act treats transactions for consideration in kind in the same way as transactions for consideration in cash.
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