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Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
155‑25 Special assessment155‑25 Special assessment
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155‑25 Special assessment
For the purposes of making, under section 155‑5, an assessment of an *assessable amount that relates to a period (e.g. an *MRRT year), the Commissioner may treat part of the period as being the whole period.