Read these instructions before completing the Minerals resource rent tax (MRRT) return (NAT 74259).
Along with the entity's Minerals resource rent tax (MRRT) return, you will usually have to lodge a:
- Minerals resource rent tax (MRRT) return mining project interest (MPI) schedule for
- each MPI the entity had at the end of the return period
- each PMPI and residual MPI the entity had at the end of the return period if the MPI or PMPI had revenue or expenditure and revenue exceeded expenditure
- any PMPI or residual MPI for which the entity claims a rehabilitation tax offset amount at the end of the return period
- Minerals resource rent tax (MRRT) return pre-mining project interest (PMPI) schedule for each PMPI and residual MPI the entity had at the end of the return period if the PMPI or residual MPI generated revenue or expenditure and expenditure exceeded revenue.
Express all amounts on the MRRT return in Australian dollars. Round down to whole-dollar amounts (do not include cents).
If the entity has chosen to use a functional currency for income tax purposes, the same functional currency applies for MRRT.
Find out more:
- How to work out MRRT
- phone us on 13 28 66 between 8.00am and 6.00pm, Monday to Friday.