MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-6 - INTEGRITY MEASURES  

Division 210 - Anti-avoidance  

Subdivision 210-A - Application of this Division  

SECTION 210-5   201-5   OBJECT OF THIS DIVISION  
The object of this Division is to deter * schemes to give * entities benefits that:


(a) reduce * MRRT liabilities ; or


(b) increase offsets under Division 45 (low profit offsets) or Division 225 (rehabilitation tax offsets).




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