PETROLEUM RESOURCE RENT TAX ASSESSMENT REGULATIONS 2005 (REPEALED)
PART 2
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DEFINITION PROVISIONS
REGULATION 8A
8A
NON-ARM
'
S LENGTH TRANSACTION
A transaction is a non-arm ' s length transaction if the Commissioner, having regard to any connection between the parties to the transaction or to any other relevant circumstances, is satisfied that the parties to the transaction are not dealing with each other at arm ' s length in relation to the transaction.
A transaction is a non-arm ' s length transaction if the Commissioner, having regard to any connection between the parties to the transaction or to any other relevant circumstances, is satisfied that the parties to the transaction are not dealing with each other at arm ' s length in relation to the transaction.
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