Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 2 Amendments related to assessments
Part 1 Amendments
Taxation Administration Act 1953
3 Subsection 155-15(1) in Schedule 1 (after table item 3)
Insert:
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4 |
the *MRRT payable by you for an *MRRT year in relation to your *taxable mining profit for the MRRT year |
the Commissioner |
your *MRRT return for the MRRT year |