MTT25000 - Calculating the effective tax rate: Covered tax balance: Contents

  1. MTT25010
    Calculating the covered tax balance
  2. MTT25100
    Covered taxes
  3. MTT25200
    Amounts to be excluded
  4. MTT25210
    Amounts to be included
  5. MTT25220
    Intra-group distributions
  6. MTT25230
    Refundable imputation tax
  7. MTT25300
    Post-filing adjustment of covered taxes
  8. MTT25310
    Post-filing adjustment of covered taxes - Effect of rate changes to deferred tax expense
  9. MTT25320
    Recalculation where covered taxes not paid
  10. MTT25400
    Non-marketable transferable tax credits
  11. MTT25500
    Controlled foreign company regimes
  12. MTT25510
    Blended CFC regimes
  13. MTT25511
    Blended CFC regimes - Applicable ETR of a CFC entity
  14. MTT25520
    Allocation of current taxes under cross-crediting regime
  15. MTT25600
    Carry-forward of negative covered tax balance where there is an adjusted profit
  16. MTT27000
    Deferred tax: Contents