Commentary

B3.423 Manner of making allowances and charges

Business tax
Business tax | Commentary

B3.423 Manner of making allowances and charges

Business tax | Commentary

B3.423 Manner of making allowances and charges

All allowances and charges are given effect in calculating the profits of the mineral extraction trade, by treating any allowance as an expense of the trade and any charge as a receipt of the trade1.

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