210‑25 Commissioner may negate entity’s 210‑25 Commissioner may negate entity’s MRRT benefits

#### 210‑25 Commissioner may negate entity’s MRRT benefits (1) For the purpose of negating an \*MRRT benefit the \*entity gets or got from the \*scheme, the Commissioner may make a determination stating any of the following: (a) the amount that, under the \*MRRT law, is (and has been at all times) the entity’s \*MRRT liability for a mining project interest for an \*MRRT year that has ended; (b) one or more of the following amounts that, under the MRRT law, is (and has been at all times) the amount the entity has for an MRRT year that has ended: (i) an offset under Division 45 (low profit offsets); (ii) an offset under Division 225 (rehabilitation tax offsets). (2) The Commissioner may take such action as the Commissioner considers necessary to give effect to the determination.