Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE benefits_overpayments ( council_tax_id number, cmi_cross_ref_id number )
TABLE: CREATE TABLE customer_master_index ( master_customer_id number, cmi_details text )
TABLE: CREATE TABLE parking_fines ( council_tax_id number, cmi_cross_ref_id number )
TABLE: CREATE TABLE business_rates ( business_rates_id number, cmi_cross_ref_id number )
TABLE: CREATE TABLE council_tax ( council_tax_id number, cmi_cross_ref_id number )
TABLE: CREATE TABLE electoral_register ( electoral_register_id number, cmi_cross_ref_id number )
TABLE: CREATE TABLE rent_arrears ( council_tax_id number, cmi_cross_ref_id number )
TABLE: CREATE TABLE cmi_cross_references ( cmi_cross_ref_id number, master_customer_id number, source_system_code text )

### Question ###
How many business rates are related to each cmi cross reference? List cross reference id, master customer id and the n

### Accurate SQL ###

SELECT T2.cmi_cross_ref_id, T2.master_customer_id, COUNT(*) FROM business_rates AS T1 JOIN cmi_cross_references AS T2 ON T1.cmi_cross_ref_id = T2.cmi_cross_ref_id GROUP BY T2.cmi_cross_ref_id