CTHRepealedAct
Minerals Resource Rent Tax Act 2012
190‑10 Accounting periods recognised for190‑10 Accounting periods recognised for income tax purposes
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#### 190‑10 Accounting periods recognised for income tax purposes
Despite section 10‑25, if an \*entity has, under section 18 of the Income Tax Assessment Act 1936, accounting periods that are not \*financial years, any such accounting period starting after 1 July 2012 is an MRRT year.