Petroleum Resource Rent Tax Assessment Act 1987
PART V
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LIABILITY TO TAXATION
Division 6
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Anti-avoidance
Subdivision B
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Non-arm's length transactions
SECTION 56
56
ARM'S LENGTH TRANSACTION
In this Subdivision, arm's length transaction means a transaction where the parties to the transaction are dealing with each other at arm's length in relation to the transaction.
In this Subdivision, arm's length transaction means a transaction where the parties to the transaction are dealing with each other at arm's length in relation to the transaction.
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