210‑10 When does this Division apply?210‑10 When does this Division apply?

#### 210‑10 When does this Division apply? General rule (1) This Division applies if: (a) an \*entity gets or got an \*MRRT benefit from a \*scheme; and (b) the MRRT benefit is not attributable to the making, by any entity, of a choice (however described) expressly provided for by a \*taxation law (other than a choice under Subdivision 960‑D of the Income Tax Assessment Act 1997); and (c) taking account of the matters described in section 210‑20, it is reasonable to conclude that an entity that (whether alone or with others) entered into or carried out the scheme, or part of the scheme, did so with the sole or dominant purpose of that entity or another entity: (i) getting an MRRT benefit from the scheme; or (ii) both getting an MRRT benefit from the scheme and reducing one or more of its liabilities to which subsection (5) applies; and (d) the scheme: (i) has been or is entered into on or after 2 May 2010; or (ii) has been or is carried out or commenced on or after that day (other than a scheme that was entered into before that day). (2) It does not matter whether the \*scheme, or any part of the scheme, was entered into or carried out inside or outside Australia. (3) An \*MRRT benefit that the \*entity gets or got from a \*scheme is not taken, for the purposes of paragraph (1)(b), to be attributable to a choice of a kind referred to in that paragraph if: (a) the scheme, or part of the scheme, was entered into or carried out for the purpose of creating a circumstance or state of affairs; and (b) the existence of the circumstance or state of affairs is necessary to enable the choice to be made. Operation of this Division not limited (4) The operation of this Division is not limited by: (a) the \*MRRT law (apart from this Division); or (b) the International Tax Agreements Act 1953. Other liabilities (5) This subsection applies to any of the following liabilities: (a) tax under an \*Australian law (other than the \*MRRT law); (b) tax under a \*foreign law; (c) a \*mining royalty.