When to lodge and pay

The due date for lodging the entity's MRRT instalment liability notice and paying the entity’s instalment is the 21st day following the end of the quarter for which you are lodging. For an MRRT year of 1 July to 30 June, the due date for lodgment and payment for each instalment is 21 October, 21 January and 21 April. We may give you further time to lodge and/or pay.

You need to lodge your notice by mail, therefore make sure you post it in time for us to receive it by the due date to avoid penalties.

It is important that we receive the instalment liability notice by the due date, even if the entity has a zero MRRT instalment to report or is having difficulty paying.

Find out more

The ATO's approach to administrative penalties during the transitional period 

What if you can’t lodge and pay on time?

Phone us on 13 28 66 between 8:00 am and 6:00 pm, Monday to Friday, to check whether alternative arrangements can be made.

You still need to lodge the entity's MRRT instalment liability notice by the due date even if the entity can’t pay on time. A penalty may apply if you don't lodge on time and a general interest charge may apply to any amount not paid by the due date.

Find out more

Proposed resource rent tax arrangements - ATO's approach to administrative penalties during the transitional period