MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 2
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GENERAL LIABILITY RULES
PART 2-1
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CORE RULES
Division 10
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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.
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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