CTHRepealedAct
Minerals Resource Rent Tax Act 2012
10‑25 MRRT years10‑25 MRRT years
Start here
Get a plain-English read of 10‑25 MRRT years
Turn the raw legal text into a practical explanation grounded in Minerals Resource Rent Tax Act 2012.
#### 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).