MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 4 - SPECIALIST LIABILITY RULES  

PART 4-7 - ENTITIES  

Division 215 - Consolidated groups  

Operative provisions  

SECTION 215-5   215-5   OBJECTS OF THIS DIVISION  
The objects of this Division are:


(a) to reduce the cost of complying with this Act; and


(b) to improve business efficiency by removing complexities and promoting simplicity in the taxation of wholly-owned groups.




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