MRRT 2012/2
COMMONWEALTH OF AUSTRALIA
Enabling provision repealed by Schedule 1, Part 2, item 65 of the Minerals Resource Rent Tax Repeal and Other Measures Act 2014Taxation Administration Act 1953
I, Stephanie Martin, Deputy Commissioner of Taxation, make this instrument under paragraph 117-5(5)(a) of Schedule 1 to the Taxation Administration Act 1953.1. Name of Instrument
This instrument is the Taxation Administration Act 1953 - Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return - Payers Instrument (No.1) 2012.
2. Commencement
This instrument is taken to have commenced on the day after registration.
3. Application
This instrument applies to provide further time for an entity which is liable to pay a positive amount of MRRT for the 2013 MRRT year to lodge its 2013 MRRT return by extending the due date for lodgment from the first day of the sixth month following the end of the 2013 MRRT year until the first day of the ninth month following the end of that year.
4. Who is covered by this Instrument
This instrument applies to entities that:
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- are required to lodge an MRRT return for the 2013 MRRT year; and
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- are liable to pay a positive amount of MRRT for the 2013 MRRT year.
5. Definition
The terms used in this legislative instrument have the same meaning as defined in the:
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- Minerals Resource Rent Tax Act 2012;
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- Income Tax Assessment Act 1997; or
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- Taxation Administration Act 1953.
Dated: 17 July 2012
Stephanie Martin
Deputy Commissioner of Taxation
Registration Number: F2012L01579
Registration Date: 19 July 2012
Related Explanatory Statements:
MRRT 2012/2 - Explanatory statement