MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
The following matters are to be taken into account under section 210-10 in considering an * entity ' s purpose in entering into or carrying out the * scheme , or part of the scheme:
(a) the manner in which the scheme was entered into or carried out;
(b) the form and substance of the scheme;
(c) the time at which the scheme was entered into and the length of the period during which the scheme was carried out;
(d) the effect that the * MRRT law would have in relation to the scheme apart from this Division;
(e) any change in the financial position of the entity that has resulted, or may reasonably be expected to result, from the scheme;
(f) any change that has resulted, or may reasonably be expected to result, from the scheme in the financial position of an entity that has or had a connection or dealing with the entity, whether the connection or dealing is or was of a family, business or other nature;
(g) any other consequence for the entity, or an entity of a kind mentioned in paragraph (f), of the scheme having been entered into or carried out;
(h) the nature of the connection (whether of a business, family or other nature) between the entity and such an entity.
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