• When to lodge and pay

    The due date for lodging the entity's MRRT return (and all associated MPI and PMPI schedules), and paying the entity's MRRT, is on or before the first day of the sixth month after the end of your MRRT year for which you are lodging. For a standard MRRT year of 1 July to 30 June, the due date for lodgment and payment is 1 December. 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.

    Attention

    It is important that we receive the MRRT return (and all associated MPI and PMPI schedules) by the due date, regardless of whether the entity has a refund or payment amount to report or is having difficulty paying.

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    Find out more

    Lodging, reporting and paying for MRRT 

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

    Phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday, to check whether alternative arrangements can be made.

    You still need to lodge the entity's MRRT return (and all associated MPI and PMPI schedules) 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

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    Last modified: 13 Sep 2013QC 26706