190‑1 What this Division is about190‑1 What this Division is about

#### 190‑1 What this Division is about If an entity has, for income tax purposes, accounting periods that are not financial years, those periods are also MRRT years. However, this principle is modified to deal with overlaps and gaps caused by changes to an entity’s accounting periods. > Note: This Division modifies the general rule under section 10‑25 that the MRRT years are financial years. Table of sections Operative provisions 190‑5 Object of this Division 190‑10 Accounting periods recognised for income tax purposes 190‑15 Changes in accounting periods 190‑20 The effect of transitional accounting periods on threshold amounts 190‑25 The effect of transitional accounting periods on uplift factors