MINERALS RESOURCE RENT TAX (IMPOSITION - EXCISE) ACT 2012 (REPEALED)

SECTION 3   IMPOSITION  

3(1)    
Minerals resource rent tax payable under the Minerals Resource Rent Tax Act 2012 is imposed.

3(2)    
However, this section imposes minerals resource rent tax only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.