MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)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-A
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Application of this Division
SECTION 210-5
201-5
OBJECT OF THIS DIVISION
The object of this Division is to deter * schemes to give * entities benefits that:
(a) reduce * MRRT liabilities ; or
(b) increase offsets under Division 45 (low profit offsets) or Division 225 (rehabilitation tax offsets).
The object of this Division is to deter * schemes to give * entities benefits that:
(a) reduce * MRRT liabilities ; or
(b) increase offsets under Division 45 (low profit offsets) or Division 225 (rehabilitation tax offsets).
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