210‑20 Matters to be considered in deter210‑20 Matters to be considered in determining purpose

210‑20 Matters to be considered in determining purpose

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.