Minerals resource rent tax - Introduction

From 1 July 2012 the minerals resource rent tax (MRRT) applies to certain profits from coal and iron ore extracted in Australia.

Taxpayers who may have obligations under MRRT will find information on this website on aspects of the tax including who the tax affects, how the tax works and preparing for their obligations.

As this is a new tax, not all information on the tax, or advice such as public rulings, is immediately available. However, the ATO is continuing to develop information and guidance materials for taxpayers to help them understand MRRT and what their obligations may be.

Providing further information for taxpayers

Information will become progressively more detailed as the ATO develops its administrative approach to the new tax and industry provides input on the topics of interest to taxpayers in the resources sector.

Materials will be published on this website as they become available. Taxpayers who register for MRRT will receive the latest updates from the ATO through the email address they provide on the Application to register for minerals resource rent tax (MRRT).

Find out more How MRRT affects you.