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Legal database

MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-1 - CORE RULES  

Division 10 - Core rules  

SECTION 10-25  

10-25   MRRT YEARS  
An MRRT year is a * financial year starting on or after 1 July 2012.

Note:

Other accounting periods may be MRRT years if a miner uses, for income tax purposes, an accounting period other than a financial year: see Division 190 (Substituted accounting periods).

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