205‑1 What this Division is about205‑1 What this Division is about

#### 205‑1 What this Division is about A miner’s liability to pay MRRT must not be smaller than what that liability would be if the conditions operating between the miner and other entities in their commercial or financial relations were consistent with conditions that operate in comparable circumstances between parties dealing wholly independently with one another. Table of sections Operative provisions 205‑5 Object of Division 205‑10 Amounts to reflect independent dealings 205‑15 Method to be used when determining amounts for the purposes of this Division 205‑20 Commissioner may compensate entity or another entity 205‑25 Commissioner determinations