MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-5
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PAYMENT OF MRRT
Division 50
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How to work out when to pay MRRT
Guide to Division 50
SECTION 50-1
WHAT THIS DIVISION IS ABOUT
Assessed MRRT that a miner is liable to pay, and any associated interest charges, must be paid to the Commissioner by the time provided under this Division.
Note 1:
For payment of instalments, see Division 115 in Schedule 1 to the Taxation Administration Act 1953 .
Note 2:
For provisions about the collection and recovery of MRRT and other tax-related liabilities, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .
| Operative provisions | |
| 50-5 | When assessed MRRT is payable |
| 50-10 | When shortfall interest charge is payable |
| 50-15 | General interest charge payable on unpaid assessed MRRT or shortfall interest charge |
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