MTT27000 - Calculating the effective tax rate: Covered tax balance: Deferred tax: Contents

  1. MTT27010
    Special loss deferred tax asset election
  2. MTT27020
    Wholly domestic group or entity enters scope of MTT
  3. MTT27100
    Total deferred tax adjustment amount
  4. MTT27110
    Alignment with adjusted profits
  5. MTT27120
    Disallowed accruals and unclaimed accruals
  6. MTT27130
    Valuation adjustments and accounting recognition adjustments
  7. MTT27140
    Re-measurement after change in tax rate
  8. MTT27150
    Amounts relating to tax credits
  9. MTT27160
    Qualifying foreign tax credits
  10. MTT27165
    Qualifying foreign tax credits where carry-forward of credits not permitted
  11. MTT27170
    Deferred tax assets recorded below minimum rate
  12. MTT27180
    Cross-border allocation
  13. MTT27300
    Treatment of deferred tax assets and liabilities on entry into regime
  14. MTT27400
    Recapture of deferred tax liabilities