Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 3 Amendment of other Acts
Part 1 Amendments commencing at the same time as the Minerals Resource Rent Tax Act 2012 commences
Income Tax Assessment Act 1997
44 Subsection 721-10(2) (table item 70)
Repeal the item, substitute:
|
70 |
Division 280 in Schedule 1 to the Taxation Administration Act 1953 (shortfall interest charge) |
the period provided for in this table for the *tax-related liability to which the shortfall interest charge relates |
|
75 |
section 50-5 of the Minerals Resource Rent Tax Act 2012 (when assessed MRRT is payable) |
the *MRRT year to which the *assessed MRRT relates |
|
80 |
section 50-10 of the Minerals Resource Rent Tax Act 2012 (shortfall interest charge on shortfall in assessed MRRT) |
the *MRRT year to which the *shortfall interest charge relates |
|
85 |
section 115-25 in Schedule 1 to the Taxation Administration Act 1953 (when MRRT instalments are due) |
the *instalment quarter to which the instalment relates |