MTT25000 - Calculating the effective tax rate: Covered tax balance: Contents
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MTT25010Calculating the covered tax balance
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MTT25100Covered taxes
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MTT25200Amounts to be excluded
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MTT25210Amounts to be included
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MTT25220Intra-group distributions
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MTT25230Refundable imputation tax
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MTT25300Post-filing adjustment of covered taxes
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MTT25310Post-filing adjustment of covered taxes - Effect of rate changes to deferred tax expense
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MTT25320Recalculation where covered taxes not paid
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MTT25400Non-marketable transferable tax credits
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MTT25500Controlled foreign company regimes
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MTT25510Blended CFC regimes
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MTT25511Blended CFC regimes - Applicable ETR of a CFC entity
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MTT25520Allocation of current taxes under cross-crediting regime
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MTT25600Carry-forward of negative covered tax balance where there is an adjusted profit
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MTT27000Deferred tax: Contents