MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-6 - INTEGRITY MEASURES  

Division 205 - Anti-profit shifting  

Operative provisions  

SECTION 205-5   205-5   OBJECT OF DIVISION  
The object of this Division is to ensure that dealings that do not fully reflect those that would be expected between independent parties do not inappropriately reduce MRRT an entity is liable to pay.




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