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.