175‑30 Unadjusted revenue amounts175‑30 Unadjusted revenue amounts

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.