CTHRepealedAct
Minerals Resource Rent Tax Act 2012
210‑5 Object of this Division210‑5 Object of this Division
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#### 210‑5 Object of this Division
The object of this Division is to deter \*schemes to give \*entities benefits that:
(a) reduce \*MRRT liabilities; or
(b) increase offsets under Division 45 (low profit offsets) or Division 225 (rehabilitation tax offsets).