CTHRepealedAct
Minerals Resource Rent Tax Act 2012
30‑35 When supplies are made30‑35 When supplies are made
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30‑35 When supplies are made
Treat the time when a miner makes a *supply for the purposes of this Act as the earliest of the following: (a) when consideration for the supply is received or becomes receivable; (b) when what is being supplied is delivered; (c) when ownership of what is being supplied passes.