MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
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SPECIALIST LIABILITY RULES
PART 4-6
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INTEGRITY MEASURES
Division 205
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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.
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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