MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)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 210
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Anti-avoidance
Subdivision 210-B
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Commissioner may negate effects of schemes for MRRT benefits
SECTION 210-40
COMMISSIONER MUST GIVE COPY OF DETERMINATION TO ENTITY AFFECTED
210-40(1)
The Commissioner must give a copy of a determination under this Subdivision to the * entity whose * MRRT liability or offset amount is stated in the determination.
210-40(2)
A failure to comply with subsection (1) does not affect the validity of the determination.
The Commissioner must give a copy of a determination under this Subdivision to the * entity whose * MRRT liability or offset amount is stated in the determination.
210-40(2)
A failure to comply with subsection (1) does not affect the validity of the determination.
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