MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 4
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SPECIALIST LIABILITY RULES
PART 4-7
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ENTITIES
Division 215
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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.
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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