House of Representatives
Minerals Resource Rent Tax Bill 2011
Minerals Resource Rent Tax Act 2012
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011
Minerals Resource Rent Tax (Imposition - Customs) Bill 2011
Minerals Resource Rent Tax (Imposition - Customs) Act 2012
Minerals Resource Rent Tax (Imposition - Excise) Bill 2011
Minerals Resource Rent Tax (Imposition - Excise) Act 2012
Minerals Resource Rent Tax (Imposition - General) Bill 2011
Minerals Resource Rent Tax (Imposition - General) Act 2012
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Minerals Resource Rent Tax Bill 2011
| Bill reference | Paragraph number |
| Section 1-10 | 4.47 |
| Section 10-1 | 9.85, 12.8 |
| Section 10-5 | 12.9 |
| Section 10-10 | 6.10, 7.9 |
| Section 10-15 | 8.9 |
| Section 15-5 | 9.19, 10.14 |
| Subsection 15-5(1) | 3.34, 10.18, 10.74, 10.75 |
| Subsection 15-5(2) | 3.36, 3.62 |
| Subsection 15-5(3) | 3.35 |
| Subsection 15-5(4) | 3.46, 10.18, 10.74, 10.75 |
| Subsection 15-5(5) | 3.50, 3.51, 11.73 |
| Subsection 15-5(6) | 3.44 |
| Section 15-10 | 3.54 |
| Subsection 15-15(1) | 3.55 |
| Subsection 15-15(2) | 3.58 |
| Paragraph 15-20(a) | 3.61, 3.62 |
| Paragraph 15-20(b) | 3.63 |
| Subsection 20-5(1) | 3.72 |
| Paragraph 20-5(1)(a) | 6.17, 9.22 |
| Paragraph 20-5(1)(b) | 6.18, 9.23 |
| Paragraph 20-5(1)(c) | 3.83, 6.17, 6.18, 9.22, 9.23 |
| Paragraph 20-5(1)(d) | 3.79, 6.18, 9.23 |
| Subsection 20-5(2) | 3.75 |
| Subsection 20-5(3) | 3.77 |
| Section 25-5 | 4.7 |
| Section 30-5 | 4.6, 4.7 |
| Section 30-10 | 4.13 |
| Section 30-15 | 4.15, 4.19 |
| Subsection 30-15(1) | 4.60 |
| Paragraph 30-15(1)(a) | 4.16, 4.22 |
| Paragraph 30-15(1)(b) | 4.17, 4.31, 4.35 |
| Paragraph 30-15(1)(c) | 4.18, 4.42 |
| Subsection 30-15(2) | 4.44 |
| Subsection 30-20(1) | 4.23 |
| Paragraph 30-20(2)(a) | 4.26 |
| Paragraph 30-20(2)(b) | 4.25 |
| Subsection 30-25(1) | 4.46 |
| Subsection 30-25(2), item 1 in the table | 4.61 |
| Subsection 30-25(2), item 2 in the table | 4.54, 4.66 |
| Subsection 30-25(2), item 3 in the table | 4.54, 4.67 |
| Subsection 30-25(3) | 4.49, 4.54, 4.78, 4.88, 4.104 |
| Paragraph 30-25(3)(a) | 4.80 |
| Subsection 30-25(4) | 4.50, 4.89, 4.90 |
| Paragraphs 30-25(4)(a) | 4.93 |
| Paragraph 30-25(4)(b) | 4.97 |
| Paragraphs 30-25(4)(c) | 4.93 |
| Paragraph 30-25(4)(d) | 4.100 |
| Subsection 30-25(5) | 4.51, 4.122 |
| Paragraph 30-25(5)(a) | 4.125 |
| Subparagraph 30-25(5)(a)(i) | 4.131 |
| Subparagraph 30-25(5)(a)(ii) | 4.132 |
| Subparagraph 30-25(5)(a)(iii) | 4.134 |
| Paragraph 30-25(5)(b) | 4.142 |
| Subsection 30-25(6) | 4.72 |
| Subsection 30-25(7) | 4.73 |
| Section 30-30 | 4.81 |
| Subsection 30-30(1) | 4.68 |
| Paragraph 30-30(2)(a) | 4.69 |
| Paragraph 30-30(2)(b) | 4.70 |
| Subsection 30-30(3) | 4.75 |
| Section 30-35 | 4.29, 4.40 |
| Section 30-40 | 4.143, 10.39, 10.57, 10.109 |
| Subsection 30-40(1) | 4.144 |
| Paragraph 30-40(1)(c) | 4.145 |
| Subsection 30-40(2) | 4.146 |
| Section 30-45 | 4.143, 4.148, 6.32 |
| Section 30-50 | 4.143, 4.149, 4.151 |
| Section 30-55 | 4.143, 4.152 |
| Section 30-60 | 4.11 |
| Section 30-65 | 4.154 |
| Section 30-70 | 4.62 |
| Section 30-75 | 4.10 |
| Division 35 | 6.55, 10.57, 10.109, 12.21 |
| Subsection 35-5(2) | 5.7 |
| Section 35-10 | 5.8, 11.38 |
| Subsection 35-10(2) | 5.9 |
| Section 35-15 | 5.19, 9.30, 11.38 |
| Section 35-20 | 4.71, 9.30, 11.38 |
| Subsection 35-20(1) | 9.32 |
| Subparagraph 35-20(1)(b)(i) | 9.30 |
| Subparagraph 35-20(1)(b)(ii) | 9.30 |
| Subsection 35-20(2) | 5.30, 5.31 |
| Paragraph 35-20(2)(f) | 11.55 |
| Paragraph 35-20(2)(h) | 11.55 |
| Section 35-25 | 5.6 |
| Subdivision 35-B | 5.7 |
| Section 35-35 | 7.46 |
| Subsection 35-40(2) | 5.52 |
| Subsection 35-40(4) | 5.52 |
| Subsection 35-40(5) | 5.53 |
| Section 35-50 | 5.54 |
| Paragraph 35-50(a) | 5.59 |
| Paragraph 35-50(b) | 5.60 |
| Paragraph 35-50(c) | 5.60 |
| Subsection 35-55(1) | 5.62 |
| Subsection 35-55(2) | 5.65 |
| Section 35-60 | 5.68 |
| Section 35-65 | 5.73 |
| Paragraph 35-65(a) | 5.75 |
| Paragraph 35-65(b) | 5.76 |
| Subsection 35-70(1) | 5.78 |
| Paragraph 35-75(a) | 5.82 |
| Paragraph 35-75(b) | 5.83 |
| Paragraph 35-75(c) | 5.83 |
| Paragraph 35-75(d) | 5.84 |
| Section 35-80 | 5.85 |
| Subsection 40-5(1) | 3.86 |
| Paragraph 40-5(2)(a) | 3.91 |
| Paragraph 40-5(2)(b) | 3.91 |
| Subsection 40-5(3) | 3.94 |
| Subsection 40-5(4) | 3.96, 4.77 |
| Subsection 45-5(1) | 8.7, 8.8 |
| Subsection 45-5(2) | 8.9 |
| Subsection 45-10(1) | 8.11, 8.13, 8.14, 8.15 |
| Subsection 45-10(2) | 8.12 |
| Section 50-5 | 3.29 |
| Section 50-10 | 3.29 |
| Section 50-15 | 3.29 |
| Section 60-10 | 6.9, 6.11 |
| Paragraph 60-20(1)(b) | 6.26, 6.28 |
| Subsection 60-20(2) | 6.20 |
| Section 60-30 | 4.148 |
| Subsection 60-30(1) | 6.30 |
| Paragraph 60-30(1)(a) | 6.31 |
| Subsection 60-30(2) | 6.32 |
| Section 65-10 | 6.9, 6.11, 6.37 |
| Section 65-15 | 6.11 |
| Subsection 65-20(1) | 6.38, 9.56 |
| Paragraph 65-20(1)(b) | 14.82 |
| Section 70-10 | 6.9, 6.11 |
| Section 70-15 | 6.11 |
| Section 70-20 | 6.46 |
| Subsection 75-20(1) | 11.38 |
| Section 70-25 | 3.59, 12.10 |
| Subsection 70-35(7) | 6.56, 12.21 |
| Subsection 70-35(8) | 6.57 |
| Subsection 70-35(9) | 6.58 |
| Section 75-10 | 6.9, 6.11 |
| Section 75-15 | 6.11 |
| Section 80-10 | 6.9, 6.11, 7.9 |
| Section 80-15 | 6.11, 7.9 |
| Section 80-20 | 7.10 |
| Section 80-25 | 7.11 |
| Subsection 80-25(1) | 7.12, 7.17 |
| Subsection 80-25(2) | 7.12, 7.29 |
| Paragraph 80-25(2)(b) | 7.35, 7.37 |
| Paragraph 80-25(3)(a) | 7.21 |
| Paragraph 80-25(3)(b) | 7.23, 7.65 |
| Paragraph 80-25(4)(a) | 7.18 |
| Paragraph 80-25(4)(b) | 7.17 |
| Subsection 80-25(5) | 7.15 |
| Subsection 80-30(1) | 7.19 |
| Paragraph 80-30(1)(d) | 7.16 |
| Subsection 80-30(2) | 7.35 |
| Section 80-35 | 7.22, 7.107 |
| Paragraph 80-35(1)(c) | 7.108 |
| Subsection 80-35(2) | 7.108 |
| Subsection 80-40(1) | 7.41, 7.47 |
| Subsection 80-40(2) | 7.42, 7.45, 7.47 |
| Subsection 80-40(3) | 7.42, 13.44 |
| Subsection 80-40(4) | 7.45, 13.44 |
| Subsection 80-40(5) | 7.46 |
| Subsection 80-40(6) | 7.68 |
| Section 80-45 | 7.48 |
| Subsection 80-45(1), paragraph (a) of the definition of 'uplift factor' | 7.50 |
| Subsection 80-45(1), paragraph (b) of the definition of 'uplift factor' | 7.50 |
| Section 80-50 | 7.51 |
| Section 85-5 | 7.56 |
| Subsection 85-5(1) | 7.54, 7.58 |
| Paragraph 85-5(1)(a) | 7.52 |
| Paragraph 85-5(1)(b) | 7.53 |
| Subsection 85-5(2) | 7.52 |
| Subsection 85-5(4) | 7.59 |
| Subsection 85-5(5) | 7.58 |
| Paragraph 85-10(1)(a) | 7.60, 7.62 |
| Paragraph 85-10(1)(b) | 7.61 |
| Paragraph 85-10(1)(c) | 7.62 |
| Subsection 85-10(2) | 7.62 |
| Section 85-15 | 7.52 |
| Division 90 | 10.65, 10.117, 11.79 |
| Section 90-5 | 7.66 |
| Section 90-10 | 7.70 |
| Subsection 90-15(1) | 7.74 |
| Subsection 90-15(1), subparagraph (a)(i) of the definition of 'remaining effective life' | 7.75 |
| Subsection 90-15(1), subparagraphs (a)(ii) and (iii) of the definition of 'remaining effective life' | 7.80 |
| Subsection 90-15(1), paragraph (b) of the definition of 'remaining effective life' | 7.82, 7.108 |
| Subsection 90-15(2) | 6.72, 7.20, 7.80, 7.82, 7.108 |
| Subsection 90-15(3) | 7.20, 7.79 |
| Subparagraph 90-25(1)(a)(i) | 7.83 |
| Subparagraph 90-25(1)(a)(ii) | 7.83 |
| Paragraph 90-25(1)(b) | 7.84 |
| Subsection 90-25(3) | 7.85 |
| Paragraph 90-25(3)(a) | 7.63 |
| Subsection 90-25(5) | 7.85 |
| Subsection 90-25(6) | 7.86 |
| Subsection 90-25(7) | 7.86 |
| Section 90-30 | 7.87 |
| Section 90-35 | 7.88 |
| Section 90-40 | 7.101 |
| Subsection 90-40(1) | 7.88 |
| Subparagraph 90-40(1)(a)(i) | 7.89 |
| Subparagraph 90-40(1)(a)(ii) | 7.89 |
| Paragraph 90-40(1)(b) | 7.90 |
| Subsection 90-40(3) | 7.95 |
| Section 90-45 | 7.94 |
| Section 90-50 | 7.102 |
| Subsection 90-55(1) | 7.103, 7.104 |
| Subparagraph 90-55(1)(a)(i) | 7.105 |
| Subparagraph 90-55(1)(a)(ii) | 7.105 |
| Subsection 90-55(2) | 7.105 |
| Subsection 90-55(4) | 7.103 |
| Subsection 90-55(5) | 7.103 |
| Subsection 90-55(6) | 7.106 |
| Subsection 90-55(7) | 7.109 |
| Section 90-60 | 7.111 |
| Section 90-65 | 7.110 |
| Section 95-10 | 6.9, 6.11, 6.66 |
| Section 95-15 | 6.11 |
| Subsection 95-15(1) | 6.71, 7.20 |
| Section 95-20 | 9.62 |
| Subsection 95-20(1) | 6.68, 6.69 |
| Subsection 95-20(2) | 6.68 |
| Subsection 95-20(3) | 6.69 |
| Subsection 95-20(5) | 6.70 |
| Section 95-25 | 6.75, 16.30, 16.35 |
| Paragraph 95-25(2)(b) | 6.76 |
| Paragraph 95-25(2)(c) | 6.77 |
| Paragraph 95-25(2)(d) | 6.77 |
| Subsection 95-25(3) | 6.76 |
| Section 95-30 | 6.75, 16.30, 16.35 |
| Paragraph 95-30(1)(a) | 6.78 |
| Subparagraph 95-30(1)(a)(ii) | 16.29, 16.34 |
| Paragraph 95-30(1)(b) | 6.79 |
| Subsection 95-30(2) | 6.80 |
| Section 100-10 | 6.9, 6.11, 6.81 |
| Section 100-15 | 6.11 |
| Subsection 100-15(1) | 6.82 |
| Subsection 100-15(2) | 6.83 |
| Subsection 100-20(1) | 9.68 |
| Paragraph 100-20(1)(a) | 6.84 |
| Paragraph 100-20(1)(b) | 6.84, 14.82 |
| Paragraph 100-20(1)(c) | 6.84 |
| Section 100-25 | 6.85 |
| Division 115 | 3.52 |
| Section 115-10 | 9.43 |
| Subsection 115-10(1) | 9.45, 9.46, 9.47, 9.48 |
| Paragraph 115-10(1)(a) | 9.15, 9.49 |
| Paragraph 115-10(1)(b) | 9.50 |
| Paragraph 115-10(1)(c) | 9.50 |
| Paragraph 115-10(1)(d) | 9.50 |
| Paragraph 115-10(1)(e) | 9.50 |
| Subsection 115-10(3) | 9.51 |
| Section 115-15 | 9.53, 9.58, 9.65, 9.71 |
| Subsection 115-15(1) | 9.79 |
| Subsection 115-15(2) | 9.80 |
| Section 115-20 | 9.50, 9.55 |
| Paragraph 115-20(b) | 9.57 |
| Section 115-25 | 9.50, 9.59 |
| Subparagraph 115-25(a)(ii) | 9.64 |
| Paragraph 115-25(b) | 9.63 |
| Section 115-30 | 9.50, 9.66 |
| Subparagraph 115-30(a)(ii) | 9.70 |
| Paragraph 115-30(b) | 9.69 |
| Section 115-35 | 9.72 |
| Paragraph 115-35(a) | 9.50, 9.74 |
| Paragraph 115-35(b) | 9.50, 9.75 |
| Section 115-40 | 9.48, 9.83, 9.84 |
| Section 115-45 | 9.86 |
| Subsection 115-45(1) | 9.87 |
| Subsection 115-45(2) | 9.88 |
| Subsection 115-45(3) | 9.89 |
| Subsection 115-45(4) | 9.90, 9.91 |
| Subsection 115-45(5) | 9.90, 9.91 |
| Section 115-50 | 9.90, 9.91, 9.92, 9.93, 9.94 |
| Subsection 115-50(2) | 9.95 |
| Subsection 115-50(3) | 9.95 |
| Subsection 115-50(4) | 9.96 |
| Section 115-55 | 9.63, 9.101, 9.102 |
| Paragraph 115-55(1)(b) | 9.103 |
| Paragraph 115-55(2)(b) | 9.103 |
| Subsection 115-55(3) | 9.104 |
| Section 115-60 | 9.69, 9.101, 9.102 |
| Paragraph 115-60(1)(b) | 9.103 |
| Paragraph 115-60(2)(b) | 9.103 |
| Subsection 115-60(3) | 9.104 |
| Section 115-65 | 9.99 |
| Division 120 | 3.52, 16.28 |
| Section 120-10 | 16.32 |
| Subsection 120-10(1) | 10.20, 10.32, 10.33, 10.58 |
| Subsection 120-10(2) | 10.20, 10.22, 11.74 |
| Subsection 120-10(3) | 10.13 |
| Subsection 120-10(4) | 10.22, 10.27 |
| Paragraph 120-10(4)(a) | 10.34, 10.35 |
| Paragraph 120-10(4)(b) | 10.34, 10.35, 10.39 |
| Paragraph 120-10(4)(c) | 10.28 |
| Paragraph 120-10(4)(d) | 10.28 |
| Subsection 120-10(5) | 10.44, 10.45 |
| Subsection 120-10(6) | 10.49 |
| Section 120-15 | 10.64, 16.26, 16.33 |
| Subsection 120-15(1) | 10.60 |
| Subsection 120-15(2) | 10.59, 10.61 |
| Subsection 120-15(3) | 10.59, 10.61 |
| Subsection 120-15(4) | 10.62 |
| Section 120-20 | 10.52, 10.58 |
| Subsection 120-20(2) | 10.53 |
| Section 120-25 | 3.49, 10.18, 10.37, 10.43, 10.56 |
| Subsection 120-25(2) | 10.44, 10.49, 10.51 |
| Division 125 | 3.52 |
| Section 125-10 | 16.32 |
| Subsection 125-10(1) | 10.76, 10.82, 10.110 |
| Subsection 125-10(2) | 10.76, 10.77, 11.74 |
| Paragraph 125-10(3)(a) | 10.67 |
| Paragraph 125-10(3)(b) | 10.67, 10.69 |
| Paragraph 125-10(3)(c) | 10.68, 10.69 |
| Paragraph 125-10(3)(d) | 9.16, 10.68, 10.69 |
| Subsection 125-10(4) | 10.78, 10.84, 10.85, 10.110 |
| Paragraph 125-10(4)(a) | 10.87 |
| Paragraph 125-10(4)(b) | 10.87 |
| Paragraph 125-10(4)(c) | 10.88 |
| Paragraph 125-10(4)(d) | 10.88 |
| Subsection 125-10(5) | 10.97, 10.98 |
| Subsection 125-10(6) | 10.102 |
| Subsection 125-10(7) | 10.97, 10.104 |
| Section 125-15 | 10.81 |
| Section 125-20 | 10.111, 10.116, 16.33 |
| Subsection 125-20(1) | 10.112 |
| Subsection 125-20(2) | 10.111, 10.113 |
| Subsection 125-20(3) | 10.111, 10.113 |
| Subsection 125-20(4) | 10.114 |
| Section 125-25 | 10.120 |
| Section 125-30 | 10.105, 10.110 |
| Section 125-35 | 3.49 |
| Paragraph 125-35(1)(a) | 10.74 |
| Paragraph 125-35(1)(b) | 10.75 |
| Division 130 | 3.53 |
| Subsection 130-10(1) | 11.11 |
| Paragraph 130-10(1)(a) | 11.13 |
| Paragraph 130-10(1)(b) | 11.15 |
| Paragraph 130-10(1)(c) | 11.25, 11.61 |
| Subsection 130-10(2) | 11.13 |
| Subsection 130-10(3) | 11.17 |
| Subsection 130-10(4) | 11.14 |
| Section 130-15 | 11.28, 11.79 |
| Paragraph 130-15(a) | 11.33 |
| Paragraph 130-15(b) | 11.34 |
| Subsection 130-20(1) | 11.23, 11.62 |
| Subsection 130-20(2) | 11.24 |
| Division 135 | 3.53 |
| Section 135-5 | 11.25, 11.58 |
| Section 135-10 | 11.63, 11.66 |
| Subsection 135-10(1) | 11.64 |
| Subsection 135-10(2) | 11.67 |
| Section 135-15 | 11.63, 11.69, 11.74 |
| Section 135-20 | 11.63 |
| Subsection 135-25(1) | 11.75 |
| Subsection 135-25(2) | 11.76 |
| Division 140 | 17.55, 17.88 |
| Section 140-5 | 12.9, 12.11 |
| Section 140-10 | 12.8, 12.9 |
| Paragraph 140-10(2)(a) | 12.12 |
| Paragraph 140-10(2)(b) | 12.12 |
| Paragraph 140-10(2)(c) | 12.14 |
| Paragraph 140-10(2)(d) | 12.14 |
| Paragraph 140-10(2)(e) | 12.14 |
| Paragraph 140-10(2)(f) | 12.12 |
| Paragraph 140-10(2)(g) | 12.12 |
| Section 140-15 | 12.15 |
| Section 140-20 | 12.16 |
| Section 140-25 | 12.18 |
| Subsection 140-25(2) | 12.19 |
| Division 145 | 10.124 |
| Subsection 145-10(1) | 10.128, 10.136, 11.94 |
| Subsection 145-10(2) | 10.126 |
| Section 145-15 | 10.129 |
| Subsection 145-15(1) | 10.128, 10.136 |
| Subsection 145-15(2) | 10.136 |
| Subsection 145-15(3) | 10.130 |
| Section 145-20 | 10.133 |
| Section 145-25 | 10.134 |
| Section 145-30 | 10.135, 11.100 |
| Paragraph 145-30(1)(b) | 10.136 |
| Division 150 | 10.124 |
| Subsection 150-10(1) | 10.141, 10.152 |
| Paragraph 150-10(2)(a) | 10.137 |
| Paragraph 150-10(2)(b) | 10.137 |
| Paragraph 150-10(2)(c) | 10.138 |
| Subsection 150-15(1) | 10.141, 10.142, 10.152 |
| Subsection 150-15(2) | 10.141, 10.152 |
| Subsection 150-15(3) | 10.143 |
| Subsection 150-15(5) | 10.149 |
| Subsection 150-15(6) | 10.149 |
| Subsection 150-15(7) | 10.149 |
| Section 150-20 | 10.147 |
| Section 150-25 | 10.150 |
| Section 150-30 | 10.148 |
| Section 150-35 | 10.151, 11.100 |
| Paragraph 150-35(1)(b) | 10.152 |
| Section 155-5 | 11.85 |
| Section 155-10 | 11.87 |
| Subsection 155-10(1) | 11.88, 11.94 |
| Subsection 155-10(2) | 11.89 |
| Paragraph 155-10(2)(a) | 11.92 |
| Paragraph 155-10(2)(b) | 11.93 |
| Subsection 155-10(3) | 11.91 |
| Section 155-15 | 11.87, 11.94 |
| Section 155-20 | 11.95 |
| Section 155-25 | 11.97 |
| Subsection 155-25(2) | 11.99, 11.100 |
| Division 160 | 4.9, 5.38, 10.66, 10.118 |
| Subsection 160-10(1) | 13.8, 13.9 |
| Subsection 160-10(2) | 13.12 |
| Subsection 160-10(3) | 13.9 |
| Subsection 160-15(1) | 13.15 |
| Subsection 160-15(2) | 13.17 |
| Subsection 160-15(3) | 13.18 |
| Division 165 | 4.9 |
| Paragraph 165-5(1)(a) | 13.21 |
| Paragraph 165-5(1)(b) | 13.22, 13.23 |
| Paragraph 165-5(1)(c) | 13.24 |
| Subsection 165-5(2) | 13.25 |
| Paragraph 165-5(2)(a) | 13.53 |
| Subsection 165-10(1) | 13.28 |
| Subsection 165-10(2) | 13.28 |
| Subsection 165-10(3) | 13.30 |
| Paragraph 165-10(3)(b) | 13.37 |
| Subsection 165-10(4) | 13.39 |
| Subsection 165-10(5) | 13.34 |
| Subsection 165-10(6) | 13.35 |
| Subsection 165-10(7) | 13.29 |
| Section 165-15 | 13.42 |
| Section 165-20 | 13.28 |
| Subsection 165-25(1) | 13.28 |
| Subsection 165-25(2) | 13.28 |
| Subsection 165-25(3) | 13.28 |
| Subsection 165-25(4) | 13.28 |
| Section 165-30 | 13.28 |
| Subsection 165-35(1) | 13.45 |
| Subsection 165-35(2) | 13.45 |
| Subsection 165-35(3) | 13.52 |
| Section 165-40 | 13.46 |
| Paragraph 165-40(1)(a) | 13.47 |
| Paragraph 165-40(1)(b) | 13.48 |
| Paragraph 165-40(2)(a) | 13.48 |
| Subsection 165-40(3) | 13.50 |
| Subsection 165-40(4) | 13.49 |
| Section 165-45 | 13.51 |
| Subsection 165-55(1) | 13.54, 13.55 |
| Paragraph 165-55(2)(a) | 13.54, 13.55 |
| Subparagraph 165-55(2)(b)(i) | 13.54 |
| Subparagraph 165-55(2)(b)(ii) | 13.55 |
| Subsection 165-55(3) | 13.57 |
| Subsection 165-55(4) | 13.57 |
| Subsection 165-55(5) | 13.54, 13.55, 13.57 |
| Section 165-60 | 13.58 |
| Subsection 170-5(1) | 14.10 |
| Subsection 170-5(2) | 14.15 |
| Paragraph 170-5(3)(a) | 14.14 |
| Paragraph 170-5(3)(b) | 14.13 |
| Subsection 170-10(1) | 14.18 |
| Subsection 170-10(2) | 14.25 |
| Subsection 170-10(3) | 14.28 |
| Subsection 170-10(4) | 14.31 |
| Subsection 170-10(5) | 14.36 |
| Paragraph 170-10(5)(a) | 14.40 |
| Paragraph 170-10(5)(b) | 14.43 |
| Paragraph 170-10(5)(c) | 14.45 |
| Subsection 170-10(6) | 14.49 |
| Paragraph 170-10(6)(a) | 14.50 |
| Paragraph 170-10(6)(b) | 14.50 |
| Paragraph 170-10(6)(c) | 14.51 |
| Subsection 170-10(7) | 14.21 |
| Section 175-5 | 14.58 |
| Subsection 175-10(1) | 14.64 |
| Subparagraph 175-10(1)(b)(i) | 14.76 |
| Subparagraph 175-10(1)(b)(ii) | 14.77 |
| Paragraph 175-10(2)(a) | 14.59 |
| Paragraph 175-10(2)(b) | 14.60 |
| Subsection 175-15(1) | 14.66, 14.68, 14.69, 14.71 |
| Paragraph 175-15(1)(b) | 14.70 |
| Subsection 175-15(2) | 14.70 |
| Subsection 175-15(3) | 14.72 |
| Section 175-20 | 14.63 |
| Section 175-25 | 14.85, 14.86 |
| Section 175-30 | 14.85 |
| Paragraph 175-35(1)(a) | 14.88 |
| Paragraph 175-35(1)(b) | 14.88 |
| Subsection 175-35(2) | 14.89 |
| Subsection 175-40(1) | 14.90 |
| Subsection 175-40(2) | 14.91, 14.94 |
| Subsection 175-40(3) | 14.91, 14.94 |
| Paragraph 175-40(3)(a) | 14.90 |
| Paragraph 175-40(3)(d) | 14.93 |
| Subsection 175-40(4) | 14.92 |
| Subsection 175-40(5) | 14.91 |
| Subsection 175-40(6) | 14.96 |
| Subsection 175-40(7) | 14.90 |
| Subsection 175-45(1) | 14.99, 14.100 |
| Subsection 175-45(2) | 14.101 |
| Section 180-5 | 7.98 |
| Subsection 180-5(1) | 7.97, 7.99 |
| Section 180-10 | 7.100 |
| Subsection 185-10(1) | 15.36 |
| Subsection 185-10(2) | 15.38 |
| Subsection 185-10(3) | 15.39 |
| Subsection 185-10(4) | 15.40 |
| Subsection 185-10(5) | 15.41 |
| Subsection 185-15(1) | 15.42 |
| Subsection 185-15(2) | 15.46 |
| Subsection 185-15(3) | 15.46 |
| Subsection 185-15(4) | 15.47 |
| subsection 185-15(5) | 15.48 |
| Subsection 185-15(6) | 15.40, 15.41 |
| Subsection 185-15(7) | 15.49, 15.50 |
| Subsection 185-15(8) | 15.50 |
| Section 185-20 | 15.52 |
| Subsection 185-25(1) | 15.41, 15.53, 15.54, 15.55, 15.56, 15.59, 15.60 |
| Subsection 185-25(2) | 15.56 |
| Subsection 185-25(3) | 15.61, 15.62, 15.63 |
| Section 190-5 | 15.66 |
| Section 190-10 | 15.66 |
| Subsection 190-15(1) | 15.73 |
| Subsection 190-15(2) | 15.74 |
| Subsection 190-15(3) | 15.76 |
| Subsection 190-15(4) | 15.77 |
| Section 190-20 | 15.73 |
| Subsection 190-20(1) | 15.79, 15.81 |
| Subsection 190-20(2) | 15.83 |
| Subsection 190-20(3) | 15.85 |
| Section 190-25 | 15.73, 15.87 |
| Division 195 | 6.55, 12.21 |
| Section 195-5 | 15.15 |
| Subsection 195-10(1) | 15.17 |
| Subparagraph 195-10(1)(a)(ii) | 15.19, 15.20 |
| Subsection 195-10(2) | 15.21 |
| Subsection 195-10(3) | 15.21 |
| Subsection 195-10(4) | 15.20 |
| Subsection 195-15(1) | 15.29 |
| Subsection 195-15(2) | 15.32 |
| Division 200 | 3.30 |
| Subsection 200-10(1) | 8.22 |
| Subsection 200-10(2) | 8.24 |
| Subsection 200-10(3) | 8.24 |
| Subsection 200-10(4) | 8.25 |
| Section 200-15 | 8.26 |
| Division 205 | 4.54, 4.63 |
| Section 205-10 | 17.12 |
| Subsection 205-10(1) | 17.13, 17.15, 17.28 |
| Paragraph 205-10(1)(a) | 17.18 |
| Paragraph 205-10(1)(b) | 17.22 |
| Paragraph 205-10(2)(a) | 17.27 |
| Paragraph 205-10(2)(b) | 17.21 |
| Subsection 205-10(3) | 17.45 |
| Subsection 205-15(1) | 17.32 |
| Paragraph 205-15(1)(a) | 17.33 |
| Paragraph 205-15(1)(b) | 17.33 |
| Paragraph 205-15(1)(c) | 17.33 |
| Paragraph 205-15(1)(d) | 17.33 |
| Subsection 205-15(2) | 17.33 |
| Section 205-20 | 17.47 |
| Paragraph 205-20(1)(b) | 17.48 |
| Paragraph 205-20(1)(c) | 17.49 |
| Paragraph 205-20(2)(b) | 17.48 |
| Paragraph 205-20(2)(c) | 17.49 |
| Subsection 205-25(1) | 17.50, 17.51 |
| Subsection 205-25(2) | 17.54 |
| Subsection 205-25(3) | 17.52 |
| Subsection 205-25(4) | 17.53 |
| Subsection 205-25(5) | 17.53 |
| Subsection 205-25(6) | 17.51 |
| Subsection 205-25(7) | 17.54 |
| Division 210 | 17.57 |
| Paragraph 210-10(1)(b) | 17.62 |
| Paragraph 210-10(1)(c) | 17.67, 17.71 |
| Subsection 210-10(2) | 17.74 |
| Subsection 210-10(3) | 17.64 |
| Subsection 210-10(4) | 17.75 |
| Paragraph 210-10(4)(b) | 17.76 |
| Subsection 210-10(5) | 17.67 |
| Subsection 210-15(1) | 17.65 |
| Paragraph 210-15(1)(a) | 17.60 |
| Paragraph 210-15(1)(b) | 17.60 |
| Subsection 210-15(2) | 17.61 |
| Section 210-20 | 17.72 |
| Paragraph 210-20(a) | 17.73 |
| Paragraph 210-20(b) | 17.73 |
| Paragraph 210-20(c) | 17.73 |
| Paragraph 210-20(d) | 17.73 |
| Paragraph 210-20(e) | 17.73 |
| Paragraph 210-20(f) | 17.73 |
| Paragraph 210-20(g) | 17.73 |
| Paragraph 210-20(h) | 17.73 |
| Section 210-25 | 17.77 |
| Paragraph 210-25(1)(a) | 17.78 |
| Paragraph 210-25(1)(b) | 17.78 |
| Subsection 210-25(2) | 17.79 |
| Section 210-30 | 17.80 |
| Paragraph 210-30(1)(a) | 17.81 |
| Paragraph 210-30(1)(b) | 17.81 |
| Paragraph 210-30(1)(c) | 17.81 |
| Subsection 210-30(2) | 17.82 |
| Paragraph 210-30(3)(a) | 17.83 |
| Paragraph 210-30(3)(b) | 17.83 |
| Subsection 210-30(4) | 17.87 |
| Subsection 210-30(5) | 17.87 |
| Subsection 210-30(6) | 17.86 |
| Section 210-35 | 17.84 |
| Section 210-40 | 17.85 |
| Division 215 | 9.20 |
| Section 215-5 | 16.9 |
| Subsection 215-10(1) | 16.19 |
| Subsection 215-10(2) | 16.20 |
| Subsection 215-10(3) | 16.21 |
| Subsection 215-10(4) | 16.22 |
| Section 215-15 | 16.10, 16.26, 16.33 |
| Section 215-20 | 16.18, 16.27 |
| Section 215-25 | 16.31 |
| Section 215-30 | 16.31 |
| Section 215-35 | 16.37 |
| Section 215-40 | 16.36 |
| Section 215-45 | 16.40 |
| Section 215-50 | 16.42 |
| Section 215-55 | 16.23, 16.44 |
| Section 220-5 | 16.50 |
| Subsection 220-10(1) | 16.51 |
| Subsection 220-10(2) | 16.53 |
| Division 225 | 11.28 |
| Paragraph 255-5(a) | 9.17 |
| Paragraph 255-5(b) | 9.17, 9.21 |
| Paragraph 255-5(c) | 9.17, 9.24 |
| Section 225-10 | 11.40 |
| Subsection 225-10(1) | 11.41 |
| Subsection 225-10(2) | 11.41 |
| Subsection 225-10(4) | 11.48 |
| Section 225-15 | 10.119 |
| Paragraph 225-15(1)(a) | 11.49 |
| Paragraph 225-15(1)(b) | 11.49, 11.54 |
| Subparagraph 225-15(1)(b)(i) | 11.55 |
| Subparagraph 225-15(1)(b)(ii) | 11.55 |
| Paragraph 225-15(1)(c) | 11.49 |
| Subsection 225-15(2) | 11.49 |
| Subsection 225-15(3) | 11.50 |
| Paragraph 225-15(3)(a) | 11.52 |
| Paragraph 225-15(3)(b) | 11.52 |
| Subsection 225-15(4) | 10.122, 11.50 |
| Paragraph 225-20(1)(a) | 11.97 |
| Subsection 225-25(1) | 11.46 |
| Subsection 225-25(2) | 11.46 |
| Subsection 225-25(3) | 11.46 |
| Section 250-5 | 7.38 |
| Section 250-10 | 7.38 |
| Subsection 250-10(2) | 7.108 |
| Section 250-15 | 7.14 |
| Division 255 | 10.139 |
| Section 255-5 | 10.72 |
| Paragraph 255-5(a) | 9.19 |
| Section 255-10 | 9.39, 10.72 |
| Paragraph 255-10(a) | 9.17, 9.19 |
| Paragraph 255-10(b) | 9.17, 9.21 |
| Paragraph 255-10(c) | 9.17 |
| Paragraph 255-10(d) | 9.17, 9.37 |
| Section 255-15 | 9.30 |
| Subsection 255-15(1) | 9.32 |
| Section 255-20 | 9.37, 9.38 |
| Subsection 255-20(3) | 9.40, 10.42, 10.43, 10.95, 10.96 |
| Section 300-1 | 3.56 |
| Section 300-1, definition of 'accounting standard' | 7.64 |
| Section 300-1, definition of 'allowance component' | 3.27, 10.29 |
| Section 300-1, definition of 'arrangement' | 10.15, 10.70 |
| Section 300-1, definition of 'auditing standard' | 7.64 |
| Section 300-1, definition of 'Australia' | 3.65 |
| Section 300-1, definition of 'consolidatable group' | 6.70 |
| Section 300-1, definition of 'entity' | 16.46 |
| Section 300-1, definition of 'exploration or prospecting' | 5.33 |
| Section 300-1, definition of 'foreign currency' | 15.37 |
| Section 300-1, definition of 'installed ready for use' | 7.27 |
| Section 300-1, definition of 'market value' | 7.91 |
| Section 300-1, definition of 'mining, quarrying and prospecting information' | 7.18 |
| Section 300-1, definition of 'MRRT rate' | 3.26 |
| Section 300-1, definition of 'non-cash benefit' | 15.18 |
| Section 300-1, definition of 'recoupment' | 6.29 |
| Section 300-1, definition of 'scheme' | 17.59 |
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011
Commencement
| Bill reference | Paragraph number |
| Clause 2, item 3 of the table | 18.45 |
| Clause 2, item 4 of the table | 18.45 |
| Clause 2, item 8 of the table | 5.85 |
Schedule 1: Amendments of the Taxation Administration Act 1953 not related to assessments
| Bill reference | Paragraph number |
| Items 1 and 2, subsection 8AAB(4) of the TAA 1953 | 18.118, 18.186 |
| Item 3, paragraph 11-1(g) of Schedule 1 to the TAA 1953 | 18.114 |
| Item 4, paragraph 12-330(1)(b) of Schedule 1 to the TAA 1953 | 18.112 |
| Item 4, paragraph 12-335(2)(a) of Schedule 1 to the TAA 1953 | 18.112 |
| Item 5, Subdivision 18-A (heading) of Schedule 1 to the TAA 1953 | 18.114 |
| Item 6, section 18-10 of Schedule 1 to the TAA 1953 | 18.113 |
| Item 7, section 18-49 of Schedule 1 to the TAA 1953 | 18.113 |
| Item 8, Division 115 of Schedule 1 to the TAA 1953 | 3.29 |
| Item 8, section 115-5 of Schedule 1 to the TAA 1953 | 18.123 |
| Item 8, subsection 115-10(1) of Schedule 1 to the TAA 1953 | 18.124 |
| Item 8, subsection 115-10(2) of Schedule 1 to the TAA 1953 | 18.125 |
| Item 8, subsection 115-15(1) of Schedule 1 to the TAA 1953 | 18.181, 18.182 |
| Item 8, subsection 115-15(2) of Schedule 1 to the TAA 1953 | 18.181, 18.182 |
| Item 8, subsection 115-15(3) of Schedule 1 to the TAA 1953 | 18.183 |
| Item 8, subsection 115-15(4) of Schedule 1 to the TAA 1953 | 18.183 |
| Item 8, section 115-20 of Schedule 1 to the TAA 1953 | 18.177 |
| Item 8, subsection 115-20(1) of Schedule 1 to the TAA 1953 | 18.129, 18.131 |
| Item 8, subsection 115-20(2) of Schedule 1 to the TAA 1953 | 18.130 |
| Item 8, paragraph 115-20(2)(a) of Schedule 1 to the TAA 1953 | 18.131, 18.160 |
| Item 8, paragraph 115-20(2)(b) of Schedule 1 to the TAA 1953 | 18.160 |
| Item 8, subsection 115-20(3) of Schedule 1 to the TAA 1953 | 18.131 |
| Item 8, section 115-25 of Schedule 1 to the TAA 1953 | 18.127 |
| Item 8, section 115-30 of Schedule 1 to the TAA 1953 | 18.128 |
| Item 8, section 115-35 of Schedule 1 to the TAA 1953 | 18.132 |
| Item 8, section 115-40 of Schedule 1 to the TAA 1953 | 18.133 |
| Item 8, subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.135, 18.136, 18.149 |
| Item 8, item 1 in the table in subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.147 |
| Item 8, item 2 in the table in subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.152 |
| Item 8, item 3 in the table in subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.139 |
| Item 8, item 4 in the table in subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.153 |
| Item 8, subsection 115-45(2) of Schedule 1 to the TAA 1953 | 18.146, 18.150 |
| Item 8, subsection 115-45(3) of Schedule 1 to the TAA 1953 | 18.148, 18.150 |
| Item 8, subsection 115-45(4) of Schedule 1 to the TAA 1953 | 18.147 |
| Item 8, subsection 115-45(5) of Schedule 1 to the TAA 1953 | 18.149 |
| Item 8, section 115-50 of Schedule 1 to the TAA 1953 | 18.151 |
| Item 8, section 115-55 of Schedule 1 to the TAA 1953 | 18.184 |
| Item 8, subsection 115-60(1) of Schedule 1 to the TAA 1953 | 18.159 |
| Item 8, paragraph 115-60(1)(d) of Schedule 1 to the TAA 1953 | 18.162 |
| Item 8, subsection 115-60(2) of Schedule 1 to the TAA 1953 | 18.161 |
| Item 8, subsections 115-60(3) of Schedule 1 to the TAA 1953 | 18.159 |
| Item 8, subsection 115-65(1) of Schedule 1 to the TAA 1953 | 18.163 |
| Item 8, subsection 115-65(2) of Schedule 1 to the TAA 1953 | 18.166, 18.167 |
| Item 8, subsection 115-65(3) of Schedule 1 to the TAA 1953 | 18.169 |
| Item 8, subsection 115-65(4) of Schedule 1 to the TAA 1953 | 18.169 |
| Item 8, subsection 115-65(5) of Schedule 1 to the TAA 1953 | 18.169 |
| Item 8, section 115-70 of Schedule 1 to the TAA 1953 | 18.164 |
| Item 8, subsection 115-75(1) of Schedule 1 to the TAA 1953 | 18.150 |
| Item 8, subsection 115-75(2) of Schedule 1 to the TAA 1953 | 18.140 |
| Item 8, subsection 115-75(3) of Schedule 1 to the TAA 1953 | 18.142 |
| Item 8, subsection 115-75(4) of Schedule 1 to the TAA 1953 | 18.141 |
| Item 8, subsection 115-75(5) of Schedule 1 to the TAA 1953 | 18.143, 18.145 |
| Item 8, subsection 115-75(6) of Schedule 1 to the TAA 1953 | 18.145 |
| Item 8, section 115-80 of Schedule 1 to the TAA 1953 | 18.143, 18.144 |
| Item 8, paragraph 115-85(1)(a) of Schedule 1 to the TAA 1953 | 18.154 |
| Item 8, paragraph 115-85(1)(b) of Schedule 1 to the TAA 1953 | 18.155 |
| Item 8, paragraph 115-85(2)(a) of Schedule 1 to the TAA 1953 | 18.154 |
| Item 8, paragraph 115-85(2)(b) of Schedule 1 to the TAA 1953 | 18.155 |
| Item 8, subsection 115-85(3) of Schedule 1 to the TAA 1953 | 18.156 |
| Item 8, subsection 115-85(4) of Schedule 1 to the TAA 1953 | 18.155 |
| Item 8, subsection 115-90(1) of Schedule 1 to the TAA 1953 | 18.171 |
| Item 8, subsection 115-90(2) of Schedule 1 to the TAA 1953 | 18.172, 18.175, 18.176 |
| Item 8, section 115-95 of Schedule 1 to the TAA 1953 | 18.175 |
| Item 8, subsection 115-95(1) of Schedule 1 to the TAA 1953 | 18.173 |
| Item 8, subsection 115-95(2) of Schedule 1 to the TAA 1953 | 18.174 |
| Item 8, subsection 115-100(1) of Schedule 1 to the TAA 1953 | 18.178, 18.180 |
| Item 8, subsection 115-100(2) of Schedule 1 to the TAA 1953 | 18.179 |
| Item 8, section 115-105 of Schedule 1 to the TAA 1953 | 18.141, 18.164, 18.168 |
| Item 8, section 115-110 of Schedule 1 to the TAA 1953 | 18.126 |
| Item 8, subsection 117-5(1) of Schedule 1 to the TAA 1953 | 18.27 |
| Item 8, subsection 117-5(2) of Schedule 1 to the TAA 1953 | 18.28 |
| Item 8, subsection 117-5(3) of Schedule 1 to the TAA 1953 | 18.31 |
| Item 8, paragraph 117-5(3)(b) of Schedule 1 to the TAA 1953 | 18.32 |
| Item 8, paragraph 117-5(3)(c) of Schedule 1 to the TAA 1953 | 18.32 |
| Item 8, subsection 117-5(4) of Schedule 1 to the TAA 1953 | 18.30 |
| Item 8, paragraph 117-5(4)(a) of Schedule 1 to the TAA 1953 | 8.29 |
| Item 8, subsection 117-5(5) of Schedule 1 to the TAA 1953 | 18.30, 18.32 |
| Item 8, subsection 117-10(1) of Schedule 1 to the TAA 1953 | 18.33 |
| Item 8, subsection 117-10(2) of Schedule 1 to the TAA 1953 | 18.34 |
| Item 8, subsection 117-15(1) of Schedule 1 to the TAA 1953 | 18.38, 18.40 |
| Item 8, section 117-20 of Schedule 1 to the TAA 1953 | 7.56, 7.98 |
| Item 8, subsection 117-20(1) of Schedule 1 to the TAA 1953 | 18.100 |
| Item 8, subsection 117-20(2) of Schedule 1 to the TAA 1953 | 18.101 |
| Item 8, subsection 117-20(3) of Schedule 1 to the TAA 1953 | 7.65, 18.102 |
| Item 8, subsection 117-20(4) of Schedule 1 to the TAA 1953 | 18.103 |
| Item 8, subsection 117-20(5) of Schedule 1 to the TAA 1953 | 18.103 |
| Item 8, section 117-25 of Schedule 1 to the TAA 1953 | 18.41 |
| Item 8, section 117-30 of Schedule 1 to the TAA 1953 | 18.42 |
| Item 8, Division 119 of Schedule 1 to the TAA 1953 (TAA 1953) | 8.25, 11.14 |
| Item 8, subparagraph 119-5(1)(a)(i) of Schedule 1 to the TAA 1953 | 18.248 |
| Item 8, subparagraph 119-5(1)(a)(ii) of Schedule 1 to the TAA 1953 | 18.249 |
| Item 8, paragraph 119-5(1)(b) of Schedule 1 to the TAA 1953 | 18.250 |
| Item 8, subsection 119-5(2) of Schedule 1 to the TAA 1953 | 18.254 |
| Item 8, subsection 119-5(3) of Schedule 1 to the TAA 1953 | 14.61, 18.256 |
| Item 8, section 119-10 of Schedule 1 to the TAA 1953 | 7.58, 7.98, 14.62, 16.24, 18.258 |
| Item 8, section 119-15 of Schedule 1 to the TAA 1953 | 18.243 |
| Item 8, Division 121 in Schedule 1 to the TAA 1953 | 10.36, 10.55, 10.91, 10.107 |
| Item 8, section 121-5 of Schedule 1 to the TAA 1953 | 18.214 |
| Item 8, subsection 121-10(1) of Schedule 1 to the TAA 1953 | 18.215 |
| Item 8, paragraph 121-10(2)(a) of Schedule 1 to the TAA 1953 | 18.221 |
| Item 8, paragraph 121-10(2)(b) of Schedule 1 to the TAA 1953 | 18.221, 18.222, 18.224 |
| Item 8, paragraph 121-10(2)(c) of Schedule 1 to the TAA 1953 | 18.223, 18.224 |
| Item 8, paragraph 121-10(2)(d) of Schedule 1 to the TAA 1953 | 18.223, 18.224 |
| Item 8, subsection 121-10(3) of Schedule 1 to the TAA 1953 | 18.216 |
| Item 8, paragraph 121-10(4)(a) of Schedule 1 to the TAA 1953 | 18.217 |
| Item 8, paragraph 121-10(4)(b) of Schedule 1 to the TAA 1953 | 18.218 |
| Item 8, paragraphs 121-10(4)( c) of Schedule 1 to the TAA 1953 | 18.218 |
| Item 8, section 121-12 of Schedule 1 to the TAA 1953 | 5.81 |
| Item 8, subsection 121-15(1) of Schedule 1 to the TAA 1953 | 18.226 |
| Item 8, subsection 121-15(2) of Schedule 1 to the TAA 1953 | 18.227 |
| Item 8, subsection 123-5(1) of Schedule 1 to the TAA 1953 | 18.187, 18.192 |
| Item 8, paragraph 123-5(1)(a) of Schedule 1 to the TAA 1953 | 18.193 |
| Item 8, paragraph 123-5(1)(b) of Schedule 1 to the TAA 1953 | 18.193 |
| Item 8, subsection 123-5(2) of Schedule 1 to the TAA 1953 | 18.196 |
| Item 8, subsection 123-5(3) of Schedule 1 to the TAA 1953 | 18.199 |
| Item 8, paragraph 123-5(4)(a) of Schedule 1 to the TAA 1953 | 18.202 |
| Item 8, paragraph 123-5(4)(b) of Schedule 1 to the TAA 1953 | 18.201 |
| Item 8, section 123-10 of Schedule 1 to the TAA 1953 | 18.204 |
| Item 8, subsection 123-15(1) of Schedule 1 to the TAA 1953 | 18.207, 18.210 |
| Item 8, paragraph 123-15(1)(c) of Schedule 1 to the TAA 1953 | 18.208 |
| Item 8, paragraphs 123-15(1)(d) of Schedule 1 to the TAA 1953 | 18.208 |
| Item 8, subsection 123-15(2) of Schedule 1 to the TAA 1953 | 18.209 |
| Item 8, subsection 123-15(3) of Schedule 1 to the TAA 1953 | 18.212 |
| Item 8, subsection 125-1(1) of Schedule 1 to the TAA 1953 | 18.237 |
| Item 8, subsection 125-1(2) of Schedule 1 to the TAA 1953 | 18.238 |
| Item 8, subsection 125-1(3) of Schedule 1 to the TAA 1953 | 18.239 |
| Item 8, subsection 125-1(4) of Schedule 1 to the TAA 1953 | 18.240 |
| Item 8, subsection 125-1(5) of Schedule 1 to the TAA 1953 | 18.241 |
| Item 8, subsection 125-1(6) of Schedule 1 to the TAA 1953 | 18.242 |
| Item 9, subsection 250-10(2) of Schedule 1 to the TAA 1953 | 18.111 |
| Item 10, subsection 250-10(2) of Schedule 1 to the TAA 1953 | 18.111, 18.186 |
| Item 11, section 280-1 of Schedule 1 to the TAA 1953 | 18.115 |
| Item 12, section 280-50 of Schedule 1 to the TAA 1953 | 18.115 |
| Item 13, subsection 280-101(1) of Schedule 1 to the TAA 1953 | 18.116 |
| Item 13, subsection 280-101(2) of Schedule 1 to the TAA 1953 | 18.116 |
| Item 13, subsection 280-101(3) of Schedule 1 to the TAA 1953 | 18.117 |
| Item 14, paragraph 280-105(1)(a) of Schedule 1 to the TAA 1953 | 18.115 |
| Item 15, subsection 280-110(1) of Schedule 1 to the TAA 1953 | 18.115 |
| Item 16, section 280-170 of Schedule 1 to the TAA 1953 | 18.115 |
| Items 17, section 284-30 of Schedule 1 to the TAA 1953 | 18.121 |
| Item 18, section 284-35 of Schedule 1 to the TAA 1953 | 18.121 |
| Item 19, paragraph 284-75(2)(a) of Schedule 1 to the TAA 1953 | 18.121 |
| Item 20, paragraph 284-75(2)(b) of Schedule 1 to the TAA 1953 | 18.121 |
| Item 21, subsection 284-80(1) of Schedule 1 to the TAA 1953 | 18.121 |
| Items 21 to 23, subsection 284-90(1) of Schedule 1 to the TAA 1953 | 18.121 |
| Item 24, subsection 286-75(2AA) of Schedule 1 to the TAA 1953 | 18.229 |
| Item 25, paragraph 286-80(2)(a) of Schedule 1 to the TAA 1953 | 18.229 |
| Item 26, section 352-1 of Schedule 1 to the TAA 1953 | 18.272 |
| Item 27, section 352-10 of Schedule 1 to the TAA 1953 | 18.271 |
| Item 28, section 353-10 of Schedule 1 to the TAA 1953 | 18.232 |
| Item 28, subsection 353-10(1) of Schedule 1 to the TAA 1953 | 18.231 |
| Item 29, section 353-15 (heading) of Schedule 1 to the TAA 1953 | 18.231, 18.234 |
| Item 30, subsection 353-15(1) of Schedule 1 to the TAA 1953 | 18.231, 18.234 |
| Item 31, section 353-17 of Schedule 1 to the TAA 1953 | 18.231, 18.235 |
| Item 32, paragraph 357-55(faa) of Schedule 1 to the TAA 1953 | 18.268 |
| Item 33, subsection 360-5(1) of Schedule 1 to the TAA 1953 | 18.269 |
| Item 34, section 444-1 of Schedule 1 to the TAA 1953 | 16.59 |
| Item 35, subsection 444-5(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 36, subsection 444-5(1A) of Schedule 1 to the TAA 1953 | 16.59, 16.60 |
| Item 36, subsection 444-5(1B) of Schedule 1 to the TAA 1953 | 16.59, 16.60 |
| Item 37, subsection 444-5(2) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 38, subsection 444-10(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 38, subsection 444-10(2) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 39, subsection 444-10(3) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 40, subsection 444-10(5) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 41, subsection 444-15(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 42, subsection 444-30(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 42, subsection 444-30(2) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 42, subsection 444-30(3) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 43, subsection 444-70(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 43, subsection 444-70(2) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 44, section 444-120 of Schedule 1 to the TAA 1953 | 16.61 |
| Item 44, subsection 444-120(1) of Schedule 1 to the TAA 1953 | 16.62, 16.63 |
| Item 44, subsection 444-120(2) of Schedule 1 to the TAA 1953 | 16.64 |
| Item 44, subsection 444-120(3) of Schedule 1 to the TAA 1953 | 16.65 |
| Item 44, subsection 444-120(4) of Schedule 1 to the TAA 1953 | 16.66 |
| Item 44, subsection 444-120(5) of Schedule 1 to the TAA 1953 | 16.67 |
| Item 44, subsection 444-120(6) of Schedule 1 to the TAA 1953 | 16.68 |
| Item 44, subsection 444-120(7) of Schedule 1 to the TAA 1953 | 16.69 |
Schedule 2: Amendments related to assessments
| Bill reference | Paragraph number |
| Item 1, subsection 14ZW(1AB) in Schedule 1 to the TAA 1953 | 18.270 |
| Item 1, subsection 14ZW(1AC) in Schedule 1 to the TAA 1953 | 18.270 |
| Item 2, paragraph 155-5(2)(e) in Schedule 1 to the TAA 1953 | 18.54 |
| Item 3, subsection 155-15(1) in Schedule 1 to the TAA 1953 | 18.54, 18.57, 18.60 |
| Item 4, subsection 155-30(1) in Schedule 1 to the TAA 1953 | 18.55 |
| Item 5, section 155-55 in Schedule 1 of the TAA 1953 | 18.80 |
| Item 5, section 155-57 in Schedule 1 of the TAA 1953 | 18.80 |
| Items 6 and 7, section 155-90 in Schedule 1 of the TAA 1953 | 18.87 |
| Item 8, section 350-5, in Schedule 1 to the TAA 1953 | 18.96 |
| Item 10, paragraph (e) of Schedule 1 of the ADJR Act | 18.86 |
| Item 11, definition of 'assessable amount' in subsection 995-1(1) of the ITAA 1997 | 18.51 |
| Item 12, definition of 'assessment' in subsection 995-1(1) of the ITAA 1997 | 18.51 |
| Item 13, definition of 'Deputy Commissioner' in subsection 995-1(1) of the ITAA 1997 | 18.96 |
| Item 14, definition of 'original assessment' in subsection 995-1(1) of the ITAA 1997 | 18.80 |
| Item 15, definition of 'period of review' in subsection 995-1(1) of the ITAA 1997 | 18.80 |
| Item 16, definition of 'Second Commissioner' in subsection 995-1(1) of the ITAA 1997 | 18.96 |
| Item 17, subsection 8AAZLG(2) of the TAA 1953 | 18.88 |
| Item 18, paragraph 14ZW(1)(bg) of the TAA 1953 | 18.84 |
| Item 19, subsection 14ZW(1AB) in Schedule 1 to the TAA 1953 | 18.270 |
| Item 19, subsection 14ZW(1AC) in Schedule 1 to the TAA 1953 | 18.270 |
| Item 20, paragraph 14ZW(1B)(b) of the TAA 1953 | 18.85 |
| Item 21, the heading to Chapter 4 in Schedule 1 to the TAA 1953 | 18.55 |
| Item 22, Subdivision 155-A of Schedule 1 to the TAA 1953 | 18.49 |
| Item 22, section 155-5 in Schedule 1 to the TAA 1953 | 18.51, 18.62 |
| Item 22, subsection 155-10(1) in Schedule 1 to the TAA 1953 | 18.53 |
| Item 22, subsection 155-10(2) in Schedule 1 to the TAA 1953 | 18.51 |
| Item 22, subsection 155-15(2) in Schedule 1 to the TAA 1953 | 18.57, 18.60 |
| Item 22, paragraph 155-15(3)(a) in Schedule 1 to the TAA 1953 | 18.57 |
| Item 22, subsection 155-15(4) of Schedule 1 to the TAA 1953 | 18.58 |
| Item 22, subsection 155-15(5) in Schedule 1 to the TAA 1953 | 18.59 |
| Item 22, section 155-25 in Schedule 1 to the TAA 1953 | 18.52 |
| Item 22, subsection 155-35(1) in Schedule 1 to the TAA 1953 | 18.65 |
| Item 22, subsection 155-35(2) in Schedule 1 to the TAA 1953 | 18.65 |
| Item 22, subsection 155-35(4) in Schedule 1 to the TAA 1953 | 18.67 |
| Item 22, subsection 155-35(6) in Schedule 1 to the TAA 1953 | 18.67 |
| Item 22, section 155-45 in Schedule 1 to the TAA 1953 | 18.69 |
| Item 22, section 155-50 in Schedule 1 to the TAA 1953 | 18.69 |
| Item 22, section 155-55 in Schedule 1 of the TAA 1953 | 18.70 |
| Item 22, section 155-57 in Schedule 1 of the TAA 1953 | 17.71 |
| Item 22, paragraph 155-60(c) in Schedule 1 to the TAA 1953 | 18.72 |
| Item 22, section 155-70 in Schedule 1 to the TAA 1953 | 18.77, 18.78 |
| Item 22, subsection 155-70(1) in Schedule 1 to the TAA 1953 | 18.73, 18.74 |
| Item 22, subsection 155-70(2) in Schedule 1 to the TAA 1953 | 18.75, 18.76 |
| Item 22, section 155-75 in Schedule 1 to the TAA 1953 | 18.82 |
| Item 22, section 155-80 in Schedule 1 to the TAA 1953 | 18.79 |
| Item 22, section 155-85 in Schedule 1 to the TAA 1953 | 18.83 |
| Item 22, section 155-90 in Schedule 1 of the TAA 1953 | 18.77, 18.84 |
| Item 23, subsection 255-5(2) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 24, paragraph 255-45(1)(b) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 25, subsection 350-10(1) in Schedule 1 to the TAA 1953 | 18.91, 18.92 |
| Item 25, subsection 350-10(2) in Schedule 1 to the TAA 1953 | 18.93 |
| Item 25, subsection 350-10(3) in Schedule 1 to the TAA 1953 | 18.94 |
| Item 25, section 350-15 in Schedule 1 to the TAA 1953 | 18.95 |
| Item 26, paragraph 355-30(2)(a) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 27, paragraph 355-55(1)(c) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 27, paragraph 355-70(1)(c) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 28, paragraph 357-100(b) in Schedule 1 to the TAA 1953 | 19.7 |
Schedule 3: Amendment of other Acts
| Bill reference | Paragraph number |
| Item 1, paragraph (e) of Schedule 1 of the ADJR Act | 18.87 |
| Items 3 and 4, subsection 3(1) Crimes (Taxation Offences) Act 1980 | 19.3 |
| Item 5, Part II (note) of the Crimes (Taxation Offences) Act 1980 | 19.3 |
| Item 6, Part XI of the Crimes (Taxation Offences) Act 1980 | 19.3 |
| Item 7, section 10-5 of the ITAA 1997 | 19.14 |
| Item 8, section 12-5 of the ITAA 1997 | 19.10 |
| Item 9, section 15-85 of the ITAA 1997 | 19.13 |
| tem 10, table item 8 in section 40-40 of the ITAA 1997 | 19.6 |
| tem 11, subsection 40-70(3) of the ITAA 1997 | 19.6 |
| Items 12 and 13, subsection 40-72(1) of the ITAA 1997 | 19.6 |
| Item 14, subsection 40-72(3) of the ITAA 1997 | 19.6 |
| Item 15, paragraph 40-80(1)(a) of the ITAA 1997 | 19.6 |
| Item 16, subparagraph 40-80(1)(c)(ii) of the ITAA 1997 | 19.6 |
| Item 17, table items 1, 2 and 3 in subsection 40-95(10) of the ITAA 1997 | 19.6 |
| Item 18, table item 9 in subsection 40-102(4) of the ITAA 1997 | 19.6 |
| Item 19, paragraph 40-630(1)(b) of the ITAA 1997 | 19.6 |
| Item 20, paragraph (a) of the note in subsection 40-630(1) of the ITAA 1997 | 19.6 |
| Item 21, paragraph 40-630(1A)(b) of the ITAA 1997 | 19.6 |
| Item 21, paragraph 40-630(1B)(b) of the ITAA 1997 | 19.6 |
| Item 21, paragraph 40-630(3)(b) of the ITAA 1997 | 19.6 |
| Item 22, paragraph 40-650(3)(a) of the ITAA 1997 | 19.6 |
| Item 23, section 40-725 of the ITAA 1997 | 19.6 |
| Item 24, subsection 40-730(1) of the ITAA 1997 | 19.6 |
| Item 25, paragraph 40-730(1)(a) of the ITAA 1997 | 19.6 |
| Item 26, subsection 40-730(7) of the ITAA 1997 | 19.6 |
| Item 27, subparagraph 40-735(1)(a)(i) of the ITAA 1997 | 19.6 |
| Item 28, subsection 40-735(4) of the ITAA 1997 | 19.6 |
| Item 29, paragraph 40-740(1)(a) of the ITAA 1997 | 19.6 |
| Item 30, paragraph 40-740(1)(b) of the ITAA 1997 | 19.6 |
| Item 30, paragraph 40-740(1)(c) of the ITAA 1997 | 19.6 |
| Item 30, paragraph 40-740(1)(e) of the ITAA 1997 | 19.6 |
| Item 31, subsection 40-740(2) of the ITAA 1997 | 19.6 |
| Item 32, subsection 40-751(1) of the ITAA 1997 | 19.8, 19.12 |
| Item 32, subsection 40-751(2) of the ITAA 1997 | 19.9 |
| Item 33, subparagraph 40-840(1)(c)(ii) of the ITAA 1997 | 19.6 |
| Item 34, paragraph 40-860(1)(a) of the ITAA 1997 | 19.6 |
| Item 35, subsection 40-860(2) of the ITAA 1997 | 19.6 |
| Item 36, paragraph 40-860(3)(a) of the ITAA 1997 | 19.6 |
| Item 37, paragraph 40-860(3)(c) of the ITAA 1997 | 19.6 |
| Item 38, paragraph 40-870(1)(a) of the ITAA 1997 | 19.6 |
| Item 38, paragraph 40-870(2)(a) of the ITAA 1997 | 19.6 |
| Item 39, subsection 250-105(1) of the ITAA 1997 | 19.17 |
| Items 40 and 41, subsection 703-50(1) of the ITAA 1997 | 16.73 |
| Items 42 and 43, subsection 719-50(1) of the ITAA 1997 | 16.73 |
| Item 44, subsection 721-10(2) of the ITAA 1997 | 16.76 |
| Item 45, subsection 721-10(4) of the ITAA 1997 | 16.77 |
| Item 46, subsection 721-25(1AA) of the ITAA 1997 | 16.80 |
| Item 47, subsection 721-25(1B) of the ITAA 1997 | 16.80 |
| Item 47, subsection 721-25(2) of the ITAA 1997 | 16.80 |
| Item 47, subsection 721-25(3) of the ITAA 1997 | 16.80 |
| Item 48, definition of 'allowance component' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 49, definition of 'applicable instalment rate' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 50, definition of 'arm's length consideration' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 51, definition of 'base value' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 52, definition of 'base year' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 53, definition of 'benchmark instalment rate' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 54, definition of 'instalment income' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 55, definition of 'instalment quarter' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 56, definition of 'long term bond rate' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 57, definition of 'miner' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 58, definition of 'mining and quarrying operations' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 59, definition of 'mining expenditure' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 60, definition of 'mining loss' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 61, definition of 'mining operations' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 62, definition of 'mining profit' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 63, definition of 'mining project interest' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 64, definition of 'mining project split' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 65, definition of 'mining project transfer' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 66, definition of 'mining revenue' in subsection 995-1(1) of the ITAA 1997 in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 67, definition of 'mining revenue event' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 68, definition of 'MRRT' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 69, definition of 'MRRT allowance' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 70, definition of 'MRRT law' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 71, definition of 'MRRT liability' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 72, definition of 'MRRT payable' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 73, definition of 'MRRT return' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 74, definition of 'MRRT year' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 75, definition of 'pre-mining expenditure' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 76, definition of 'pre-mining project interest' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 77, definition of 'pre-mining revenue' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 78, definition of 'rehabilitation tax offset' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 79, definition of 'split percentage' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 80, definition of 'starting base asset' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 81, definition of 'starting base return' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 82, definition of 'starting base return' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 83, definition of 'taxable mining profit' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 84, definition of 'taxable resource' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 85, definition of 'termination value' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 86, subsection 3(1) of the T(IOEP) Act 1983 | 18.119 |
| Items 87, 88 and 89 section 3C of the T(IOEP) Act 1983 | 18.119 |
| Item 92, section 35-80 | 5.85 |
Schedule 4: Application and transitional provisions
| Bill reference | Paragraph number |
| Item 1 | 17.89 |
| Item 2 | 4.30 |
| Item 3 | 4.147 |
| Item 4 | 4.151 |
| Item 5 | 5.67 |
| Item 6 | 6.20 |
| Subitem 7(1) | 9.106 |
| Subitem 7(2) | 9.41 |
| Item 8 | 10.17, 10.73, 10.153 |
| Item 9 | 10.125, 10.154 |
| Item 10 | 15.88 |
| Item 11 | 17.90 |
| Item 12 | 7.113, 17.92 |
| Item 13 | 16.71, 16.72 |
| Subitem 14(1) | 10.155 |
| Subitem 14(2) | 10.156 |
| Item 15 | 18.107 |
Imposition Bills
| Bill reference | Paragraph number |
| Minerals Resource Rent Tax (Imposition - General) Bill 2011 , section 3 | 3.31 |
| Minerals Resource Rent Tax (Imposition - General) Bill 2011 , section 4 | 3.26 |
| Minerals Resource Rent Tax (Imposition - General) Bill 2011 , section 5 | 3.33 |
| Minerals Resource Rent Tax (Imposition - Customs) Bill 2011 , section 3 | 3.31 |
| Minerals Resource Rent Tax (Imposition - Customs) Bill 2011 , section 4 | 3.26 |
| Minerals Resource Rent Tax (Imposition - Customs) Bill 2011 , section 5 | 3.33 |
| Minerals Resource Rent Tax (Imposition - Excise) Bill 2011 , section 3 | 3.31 |
| Minerals Resource Rent Tax (Imposition - Excise) Bill 2011 , section 4 | 3.26 |
| Minerals Resource Rent Tax (Imposition - Excise) Bill 2011 , section 5 | 3.33 |