#### 175‑30 Unadjusted revenue amounts The unadjusted revenue amount for a \*taxable resource covered by the alternative valuation method for the \*MRRT year is: (a) if the amount relates to a \*supply—the consideration received or receivable for the supply; or (b) if the amount relates to an exportation from \*Australia of the taxable resource, or a thing produced using the taxable resource—an amount equal to what would be the \*arm’s length consideration for a supply of the taxable resource or thing at the time and place the taxable resource or thing is loaded for export; or (c) if the amount relates to use of a thing produced from the taxable resource—an amount equal to what would be the \*arm’s length consideration for a supply of the thing at the time and place of the use.

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