MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
CHAPTER 1
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INTRODUCTION
PART 1-2
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A GUIDE TO THIS ACT
Division 2
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Overview of this Act
SECTION 2-5
HOW THIS ACT IS ARRANGED
2-5(1)
This Act is arranged in a way that reflects the principle of moving from the general case to the particular.
2-5(2)
In this respect, the conceptual structure of the Act is something like a pyramid. The pyramid shape illustrates the way the MRRT law is organised, moving down from the central or core provisions at the top of the pyramid, to general rules of wide application and then to the more specialised topics.
This Act is arranged in a way that reflects the principle of moving from the general case to the particular.
2-5(2)
In this respect, the conceptual structure of the Act is something like a pyramid. The pyramid shape illustrates the way the MRRT law is organised, moving down from the central or core provisions at the top of the pyramid, to general rules of wide application and then to the more specialised topics.
Note:
Provisions relating to the administration of the MRRT and to collection and recovery of amounts of MRRT or instalments of MRRT are contained in Schedule 1 to the Taxation Administration Act 1953 .
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