MINERALS RESOURCE RENT TAX ACT 2012 [ REPEALED]

CHAPTER 2 - GENERAL LIABILITY RULES  

PART 2-1 - CORE RULES  

Division 10 - Core rules  

SECTION 10-20   10-20   PAYMENT OF MRRT  
The miner must pay to the Commonwealth its * assessed MRRT for the * MRRT year on or before the day on which the assessed MRRT becomes due and payable.

Note 1:

For payment of MRRT, see Part 2-5 .

Note 2:

Division 115 in Schedule 1 to the Taxation Administration Act 1953 provides for payment of MRRT by instalments.

Note 3:

Rehabilitation tax offsets reduce the amount of MRRT that the miner must pay: see section 225-25 .




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