House of Representatives
Minerals Resource Rent Tax Bill 2011
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011
Minerals Resource Rent Tax (Imposition - Customs) Bill 2011
Minerals Resource Rent Tax (Imposition - Excise) Bill 2011
Minerals Resource Rent Tax (Imposition - General) Bill 2011
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Index
Minerals Resource Rent Tax Bill 2011
| Bill reference | Paragraph number |
| Section 1-10 | 4.47 |
| Section 10-1 | 9.85, 12.8 |
| Section 10-5 | 12.9 |
| Section 10-10 | 6.10, 7.9 |
| Section 10-15 | 8.9 |
| Section 15-5 | 9.19, 10.14 |
| Subsection 15-5(1) | 3.34, 10.18, 10.74, 10.75 |
| Subsection 15-5(2) | 3.36, 3.62 |
| Subsection 15-5(3) | 3.35 |
| Subsection 15-5(4) | 3.46, 10.18, 10.74, 10.75 |
| Subsection 15-5(5) | 3.50, 3.51, 11.73 |
| Subsection 15-5(6) | 3.44 |
| Section 15-10 | 3.54 |
| Subsection 15-15(1) | 3.55 |
| Subsection 15-15(2) | 3.58 |
| Paragraph 15-20(a) | 3.61, 3.62 |
| Paragraph 15-20(b) | 3.63 |
| Subsection 20-5(1) | 3.72 |
| Paragraph 20-5(1)(a) | 6.17, 9.22 |
| Paragraph 20-5(1)(b) | 6.18, 9.23 |
| Paragraph 20-5(1)(c) | 3.83, 6.17, 6.18, 9.22, 9.23 |
| Paragraph 20-5(1)(d) | 3.79, 6.18, 9.23 |
| Subsection 20-5(2) | 3.75 |
| Subsection 20-5(3) | 3.77 |
| Section 25-5 | 4.7 |
| Section 30-5 | 4.6, 4.7 |
| Section 30-10 | 4.13 |
| Section 30-15 | 4.15, 4.19 |
| Subsection 30-15(1) | 4.60 |
| Paragraph 30-15(1)(a) | 4.16, 4.22 |
| Paragraph 30-15(1)(b) | 4.17, 4.31, 4.35 |
| Paragraph 30-15(1)(c) | 4.18, 4.42 |
| Subsection 30-15(2) | 4.44 |
| Subsection 30-20(1) | 4.23 |
| Paragraph 30-20(2)(a) | 4.26 |
| Paragraph 30-20(2)(b) | 4.25 |
| Subsection 30-25(1) | 4.46 |
| Subsection 30-25(2), item 1 in the table | 4.61 |
| Subsection 30-25(2), item 2 in the table | 4.54, 4.66 |
| Subsection 30-25(2), item 3 in the table | 4.54, 4.67 |
| Subsection 30-25(3) | 4.49, 4.54, 4.78, 4.88, 4.104 |
| Paragraph 30-25(3)(a) | 4.80 |
| Subsection 30-25(4) | 4.50, 4.89, 4.90 |
| Paragraphs 30-25(4)(a) | 4.93 |
| Paragraph 30-25(4)(b) | 4.97 |
| Paragraphs 30-25(4)(c) | 4.93 |
| Paragraph 30-25(4)(d) | 4.100 |
| Subsection 30-25(5) | 4.51, 4.122 |
| Paragraph 30-25(5)(a) | 4.125 |
| Subparagraph 30-25(5)(a)(i) | 4.131 |
| Subparagraph 30-25(5)(a)(ii) | 4.132 |
| Subparagraph 30-25(5)(a)(iii) | 4.134 |
| Paragraph 30-25(5)(b) | 4.142 |
| Subsection 30-25(6) | 4.72 |
| Subsection 30-25(7) | 4.73 |
| Section 30-30 | 4.81 |
| Subsection 30-30(1) | 4.68 |
| Paragraph 30-30(2)(a) | 4.69 |
| Paragraph 30-30(2)(b) | 4.70 |
| Subsection 30-30(3) | 4.75 |
| Section 30-35 | 4.29, 4.40 |
| Section 30-40 | 4.143, 10.39, 10.57, 10.109 |
| Subsection 30-40(1) | 4.144 |
| Paragraph 30-40(1)(c) | 4.145 |
| Subsection 30-40(2) | 4.146 |
| Section 30-45 | 4.143, 4.148, 6.32 |
| Section 30-50 | 4.143, 4.149, 4.151 |
| Section 30-55 | 4.143, 4.152 |
| Section 30-60 | 4.11 |
| Section 30-65 | 4.154 |
| Section 30-70 | 4.62 |
| Section 30-75 | 4.10 |
| Division 35 | 6.55, 10.57, 10.109, 12.21 |
| Subsection 35-5(2) | 5.7 |
| Section 35-10 | 5.8, 11.38 |
| Subsection 35-10(2) | 5.9 |
| Section 35-15 | 5.19, 9.30, 11.38 |
| Section 35-20 | 4.71, 9.30, 11.38 |
| Subsection 35-20(1) | 9.32 |
| Subparagraph 35-20(1)(b)(i) | 9.30 |
| Subparagraph 35-20(1)(b)(ii) | 9.30 |
| Subsection 35-20(2) | 5.30, 5.31 |
| Paragraph 35-20(2)(f) | 11.55 |
| Paragraph 35-20(2)(h) | 11.55 |
| Section 35-25 | 5.6 |
| Subdivision 35-B | 5.7 |
| Section 35-35 | 7.46 |
| Subsection 35-40(2) | 5.52 |
| Subsection 35-40(4) | 5.52 |
| Subsection 35-40(5) | 5.53 |
| Section 35-50 | 5.54 |
| Paragraph 35-50(a) | 5.59 |
| Paragraph 35-50(b) | 5.60 |
| Paragraph 35-50(c) | 5.60 |
| Subsection 35-55(1) | 5.62 |
| Subsection 35-55(2) | 5.65 |
| Section 35-60 | 5.68 |
| Section 35-65 | 5.73 |
| Paragraph 35-65(a) | 5.75 |
| Paragraph 35-65(b) | 5.76 |
| Subsection 35-70(1) | 5.78 |
| Paragraph 35-75(a) | 5.82 |
| Paragraph 35-75(b) | 5.83 |
| Paragraph 35-75(c) | 5.83 |
| Paragraph 35-75(d) | 5.84 |
| Section 35-80 | 5.85 |
| Subsection 40-5(1) | 3.86 |
| Paragraph 40-5(2)(a) | 3.91 |
| Paragraph 40-5(2)(b) | 3.91 |
| Subsection 40-5(3) | 3.94 |
| Subsection 40-5(4) | 3.96, 4.77 |
| Subsection 45-5(1) | 8.7, 8.8 |
| Subsection 45-5(2) | 8.9 |
| Subsection 45-10(1) | 8.11, 8.13, 8.14, 8.15 |
| Subsection 45-10(2) | 8.12 |
| Section 50-5 | 3.29 |
| Section 50-10 | 3.29 |
| Section 50-15 | 3.29 |
| Section 60-10 | 6.9, 6.11 |
| Paragraph 60-20(1)(b) | 6.26, 6.28 |
| Subsection 60-20(2) | 6.20 |
| Section 60-30 | 4.148 |
| Subsection 60-30(1) | 6.30 |
| Paragraph 60-30(1)(a) | 6.31 |
| Subsection 60-30(2) | 6.32 |
| Section 65-10 | 6.9, 6.11, 6.37 |
| Section 65-15 | 6.11 |
| Subsection 65-20(1) | 6.38, 9.56 |
| Paragraph 65-20(1)(b) | 14.82 |
| Section 70-10 | 6.9, 6.11 |
| Section 70-15 | 6.11 |
| Section 70-20 | 6.46 |
| Subsection 75-20(1) | 11.38 |
| Section 70-25 | 3.59, 12.10 |
| Subsection 70-35(7) | 6.56, 12.21 |
| Subsection 70-35(8) | 6.57 |
| Subsection 70-35(9) | 6.58 |
| Section 75-10 | 6.9, 6.11 |
| Section 75-15 | 6.11 |
| Section 80-10 | 6.9, 6.11, 7.9 |
| Section 80-15 | 6.11, 7.9 |
| Section 80-20 | 7.10 |
| Section 80-25 | 7.11 |
| Subsection 80-25(1) | 7.12, 7.17 |
| Subsection 80-25(2) | 7.12, 7.29 |
| Paragraph 80-25(2)(b) | 7.35, 7.37 |
| Paragraph 80-25(3)(a) | 7.21 |
| Paragraph 80-25(3)(b) | 7.23, 7.65 |
| Paragraph 80-25(4)(a) | 7.18 |
| Paragraph 80-25(4)(b) | 7.17 |
| Subsection 80-25(5) | 7.15 |
| Subsection 80-30(1) | 7.19 |
| Paragraph 80-30(1)(d) | 7.16 |
| Subsection 80-30(2) | 7.35 |
| Section 80-35 | 7.22, 7.107 |
| Paragraph 80-35(1)(c) | 7.108 |
| Subsection 80-35(2) | 7.108 |
| Subsection 80-40(1) | 7.41, 7.47 |
| Subsection 80-40(2) | 7.42, 7.45, 7.47 |
| Subsection 80-40(3) | 7.42, 13.44 |
| Subsection 80-40(4) | 7.45, 13.44 |
| Subsection 80-40(5) | 7.46 |
| Subsection 80-40(6) | 7.68 |
| Section 80-45 | 7.48 |
| Subsection 80-45(1), paragraph (a) of the definition of 'uplift factor' | 7.50 |
| Subsection 80-45(1), paragraph (b) of the definition of 'uplift factor' | 7.50 |
| Section 80-50 | 7.51 |
| Section 85-5 | 7.56 |
| Subsection 85-5(1) | 7.54, 7.58 |
| Paragraph 85-5(1)(a) | 7.52 |
| Paragraph 85-5(1)(b) | 7.53 |
| Subsection 85-5(2) | 7.52 |
| Subsection 85-5(4) | 7.59 |
| Subsection 85-5(5) | 7.58 |
| Paragraph 85-10(1)(a) | 7.60, 7.62 |
| Paragraph 85-10(1)(b) | 7.61 |
| Paragraph 85-10(1)(c) | 7.62 |
| Subsection 85-10(2) | 7.62 |
| Section 85-15 | 7.52 |
| Division 90 | 10.65, 10.117, 11.79 |
| Section 90-5 | 7.66 |
| Section 90-10 | 7.70 |
| Subsection 90-15(1) | 7.74 |
| Subsection 90-15(1), subparagraph (a)(i) of the definition of 'remaining effective life' | 7.75 |
| Subsection 90-15(1), subparagraphs (a)(ii) and (iii) of the definition of 'remaining effective life' | 7.80 |
| Subsection 90-15(1), paragraph (b) of the definition of 'remaining effective life' | 7.82, 7.108 |
| Subsection 90-15(2) | 6.72, 7.20, 7.80, 7.82, 7.108 |
| Subsection 90-15(3) | 7.20, 7.79 |
| Subparagraph 90-25(1)(a)(i) | 7.83 |
| Subparagraph 90-25(1)(a)(ii) | 7.83 |
| Paragraph 90-25(1)(b) | 7.84 |
| Subsection 90-25(3) | 7.85 |
| Paragraph 90-25(3)(a) | 7.63 |
| Subsection 90-25(5) | 7.85 |
| Subsection 90-25(6) | 7.86 |
| Subsection 90-25(7) | 7.86 |
| Section 90-30 | 7.87 |
| Section 90-35 | 7.88 |
| Section 90-40 | 7.101 |
| Subsection 90-40(1) | 7.88 |
| Subparagraph 90-40(1)(a)(i) | 7.89 |
| Subparagraph 90-40(1)(a)(ii) | 7.89 |
| Paragraph 90-40(1)(b) | 7.90 |
| Subsection 90-40(3) | 7.95 |
| Section 90-45 | 7.94 |
| Section 90-50 | 7.102 |
| Subsection 90-55(1) | 7.103, 7.104 |
| Subparagraph 90-55(1)(a)(i) | 7.105 |
| Subparagraph 90-55(1)(a)(ii) | 7.105 |
| Subsection 90-55(2) | 7.105 |
| Subsection 90-55(4) | 7.103 |
| Subsection 90-55(5) | 7.103 |
| Subsection 90-55(6) | 7.106 |
| Subsection 90-55(7) | 7.109 |
| Section 90-60 | 7.111 |
| Section 90-65 | 7.110 |
| Section 95-10 | 6.9, 6.11, 6.66 |
| Section 95-15 | 6.11 |
| Subsection 95-15(1) | 6.71, 7.20 |
| Section 95-20 | 9.62 |
| Subsection 95-20(1) | 6.68, 6.69 |
| Subsection 95-20(2) | 6.68 |
| Subsection 95-20(3) | 6.69 |
| Subsection 95-20(5) | 6.70 |
| Section 95-25 | 6.75, 16.30, 16.35 |
| Paragraph 95-25(2)(b) | 6.76 |
| Paragraph 95-25(2)(c) | 6.77 |
| Paragraph 95-25(2)(d) | 6.77 |
| Subsection 95-25(3) | 6.76 |
| Section 95-30 | 6.75, 16.30, 16.35 |
| Paragraph 95-30(1)(a) | 6.78 |
| Subparagraph 95-30(1)(a)(ii) | 16.29, 16.34 |
| Paragraph 95-30(1)(b) | 6.79 |
| Subsection 95-30(2) | 6.80 |
| Section 100-10 | 6.9, 6.11, 6.81 |
| Section 100-15 | 6.11 |
| Subsection 100-15(1) | 6.82 |
| Subsection 100-15(2) | 6.83 |
| Subsection 100-20(1) | 9.68 |
| Paragraph 100-20(1)(a) | 6.84 |
| Paragraph 100-20(1)(b) | 6.84, 14.82 |
| Paragraph 100-20(1)(c) | 6.84 |
| Section 100-25 | 6.85 |
| Division 115 | 3.52 |
| Section 115-10 | 9.43 |
| Subsection 115-10(1) | 9.45, 9.46, 9.47, 9.48 |
| Paragraph 115-10(1)(a) | 9.15, 9.49 |
| Paragraph 115-10(1)(b) | 9.50 |
| Paragraph 115-10(1)(c) | 9.50 |
| Paragraph 115-10(1)(d) | 9.50 |
| Paragraph 115-10(1)(e) | 9.50 |
| Subsection 115-10(3) | 9.51 |
| Section 115-15 | 9.53, 9.58, 9.65, 9.71 |
| Subsection 115-15(1) | 9.79 |
| Subsection 115-15(2) | 9.80 |
| Section 115-20 | 9.50, 9.55 |
| Paragraph 115-20(b) | 9.57 |
| Section 115-25 | 9.50, 9.59 |
| Subparagraph 115-25(a)(ii) | 9.64 |
| Paragraph 115-25(b) | 9.63 |
| Section 115-30 | 9.50, 9.66 |
| Subparagraph 115-30(a)(ii) | 9.70 |
| Paragraph 115-30(b) | 9.69 |
| Section 115-35 | 9.72 |
| Paragraph 115-35(a) | 9.50, 9.74 |
| Paragraph 115-35(b) | 9.50, 9.75 |
| Section 115-40 | 9.48, 9.83, 9.84 |
| Section 115-45 | 9.86 |
| Subsection 115-45(1) | 9.87 |
| Subsection 115-45(2) | 9.88 |
| Subsection 115-45(3) | 9.89 |
| Subsection 115-45(4) | 9.90, 9.91 |
| Subsection 115-45(5) | 9.90, 9.91 |
| Section 115-50 | 9.90, 9.91, 9.92, 9.93, 9.94 |
| Subsection 115-50(2) | 9.95 |
| Subsection 115-50(3) | 9.95 |
| Subsection 115-50(4) | 9.96 |
| Section 115-55 | 9.63, 9.101, 9.102 |
| Paragraph 115-55(1)(b) | 9.103 |
| Paragraph 115-55(2)(b) | 9.103 |
| Subsection 115-55(3) | 9.104 |
| Section 115-60 | 9.69, 9.101, 9.102 |
| Paragraph 115-60(1)(b) | 9.103 |
| Paragraph 115-60(2)(b) | 9.103 |
| Subsection 115-60(3) | 9.104 |
| Section 115-65 | 9.99 |
| Division 120 | 3.52, 16.28 |
| Section 120-10 | 16.32 |
| Subsection 120-10(1) | 10.20, 10.32, 10.33, 10.58 |
| Subsection 120-10(2) | 10.20, 10.22, 11.74 |
| Subsection 120-10(3) | 10.13 |
| Subsection 120-10(4) | 10.22, 10.27 |
| Paragraph 120-10(4)(a) | 10.34, 10.35 |
| Paragraph 120-10(4)(b) | 10.34, 10.35, 10.39 |
| Paragraph 120-10(4)(c) | 10.28 |
| Paragraph 120-10(4)(d) | 10.28 |
| Subsection 120-10(5) | 10.44, 10.45 |
| Subsection 120-10(6) | 10.49 |
| Section 120-15 | 10.64, 16.26, 16.33 |
| Subsection 120-15(1) | 10.60 |
| Subsection 120-15(2) | 10.59, 10.61 |
| Subsection 120-15(3) | 10.59, 10.61 |
| Subsection 120-15(4) | 10.62 |
| Section 120-20 | 10.52, 10.58 |
| Subsection 120-20(2) | 10.53 |
| Section 120-25 | 3.49, 10.18, 10.37, 10.43, 10.56 |
| Subsection 120-25(2) | 10.44, 10.49, 10.51 |
| Division 125 | 3.52 |
| Section 125-10 | 16.32 |
| Subsection 125-10(1) | 10.76, 10.82, 10.110 |
| Subsection 125-10(2) | 10.76, 10.77, 11.74 |
| Paragraph 125-10(3)(a) | 10.67 |
| Paragraph 125-10(3)(b) | 10.67, 10.69 |
| Paragraph 125-10(3)(c) | 10.68, 10.69 |
| Paragraph 125-10(3)(d) | 9.16, 10.68, 10.69 |
| Subsection 125-10(4) | 10.78, 10.84, 10.85, 10.110 |
| Paragraph 125-10(4)(a) | 10.87 |
| Paragraph 125-10(4)(b) | 10.87 |
| Paragraph 125-10(4)(c) | 10.88 |
| Paragraph 125-10(4)(d) | 10.88 |
| Subsection 125-10(5) | 10.97, 10.98 |
| Subsection 125-10(6) | 10.102 |
| Subsection 125-10(7) | 10.97, 10.104 |
| Section 125-15 | 10.81 |
| Section 125-20 | 10.111, 10.116, 16.33 |
| Subsection 125-20(1) | 10.112 |
| Subsection 125-20(2) | 10.111, 10.113 |
| Subsection 125-20(3) | 10.111, 10.113 |
| Subsection 125-20(4) | 10.114 |
| Section 125-25 | 10.120 |
| Section 125-30 | 10.105, 10.110 |
| Section 125-35 | 3.49 |
| Paragraph 125-35(1)(a) | 10.74 |
| Paragraph 125-35(1)(b) | 10.75 |
| Division 130 | 3.53 |
| Subsection 130-10(1) | 11.11 |
| Paragraph 130-10(1)(a) | 11.13 |
| Paragraph 130-10(1)(b) | 11.15 |
| Paragraph 130-10(1)(c) | 11.25, 11.61 |
| Subsection 130-10(2) | 11.13 |
| Subsection 130-10(3) | 11.17 |
| Subsection 130-10(4) | 11.14 |
| Section 130-15 | 11.28, 11.79 |
| Paragraph 130-15(a) | 11.33 |
| Paragraph 130-15(b) | 11.34 |
| Subsection 130-20(1) | 11.23, 11.62 |
| Subsection 130-20(2) | 11.24 |
| Division 135 | 3.53 |
| Section 135-5 | 11.25, 11.58 |
| Section 135-10 | 11.63, 11.66 |
| Subsection 135-10(1) | 11.64 |
| Subsection 135-10(2) | 11.67 |
| Section 135-15 | 11.63, 11.69, 11.74 |
| Section 135-20 | 11.63 |
| Subsection 135-25(1) | 11.75 |
| Subsection 135-25(2) | 11.76 |
| Division 140 | 17.55, 17.88 |
| Section 140-5 | 12.9, 12.11 |
| Section 140-10 | 12.8, 12.9 |
| Paragraph 140-10(2)(a) | 12.12 |
| Paragraph 140-10(2)(b) | 12.12 |
| Paragraph 140-10(2)(c) | 12.14 |
| Paragraph 140-10(2)(d) | 12.14 |
| Paragraph 140-10(2)(e) | 12.14 |
| Paragraph 140-10(2)(f) | 12.12 |
| Paragraph 140-10(2)(g) | 12.12 |
| Section 140-15 | 12.15 |
| Section 140-20 | 12.16 |
| Section 140-25 | 12.18 |
| Subsection 140-25(2) | 12.19 |
| Division 145 | 10.124 |
| Subsection 145-10(1) | 10.128, 10.136, 11.94 |
| Subsection 145-10(2) | 10.126 |
| Section 145-15 | 10.129 |
| Subsection 145-15(1) | 10.128, 10.136 |
| Subsection 145-15(2) | 10.136 |
| Subsection 145-15(3) | 10.130 |
| Section 145-20 | 10.133 |
| Section 145-25 | 10.134 |
| Section 145-30 | 10.135, 11.100 |
| Paragraph 145-30(1)(b) | 10.136 |
| Division 150 | 10.124 |
| Subsection 150-10(1) | 10.141, 10.152 |
| Paragraph 150-10(2)(a) | 10.137 |
| Paragraph 150-10(2)(b) | 10.137 |
| Paragraph 150-10(2)(c) | 10.138 |
| Subsection 150-15(1) | 10.141, 10.142, 10.152 |
| Subsection 150-15(2) | 10.141, 10.152 |
| Subsection 150-15(3) | 10.143 |
| Subsection 150-15(5) | 10.149 |
| Subsection 150-15(6) | 10.149 |
| Subsection 150-15(7) | 10.149 |
| Section 150-20 | 10.147 |
| Section 150-25 | 10.150 |
| Section 150-30 | 10.148 |
| Section 150-35 | 10.151, 11.100 |
| Paragraph 150-35(1)(b) | 10.152 |
| Section 155-5 | 11.85 |
| Section 155-10 | 11.87 |
| Subsection 155-10(1) | 11.88, 11.94 |
| Subsection 155-10(2) | 11.89 |
| Paragraph 155-10(2)(a) | 11.92 |
| Paragraph 155-10(2)(b) | 11.93 |
| Subsection 155-10(3) | 11.91 |
| Section 155-15 | 11.87, 11.94 |
| Section 155-20 | 11.95 |
| Section 155-25 | 11.97 |
| Subsection 155-25(2) | 11.99, 11.100 |
| Division 160 | 4.9, 5.38, 10.66, 10.118 |
| Subsection 160-10(1) | 13.8, 13.9 |
| Subsection 160-10(2) | 13.12 |
| Subsection 160-10(3) | 13.9 |
| Subsection 160-15(1) | 13.15 |
| Subsection 160-15(2) | 13.17 |
| Subsection 160-15(3) | 13.18 |
| Division 165 | 4.9 |
| Paragraph 165-5(1)(a) | 13.21 |
| Paragraph 165-5(1)(b) | 13.22, 13.23 |
| Paragraph 165-5(1)(c) | 13.24 |
| Subsection 165-5(2) | 13.25 |
| Paragraph 165-5(2)(a) | 13.53 |
| Subsection 165-10(1) | 13.28 |
| Subsection 165-10(2) | 13.28 |
| Subsection 165-10(3) | 13.30 |
| Paragraph 165-10(3)(b) | 13.37 |
| Subsection 165-10(4) | 13.39 |
| Subsection 165-10(5) | 13.34 |
| Subsection 165-10(6) | 13.35 |
| Subsection 165-10(7) | 13.29 |
| Section 165-15 | 13.42 |
| Section 165-20 | 13.28 |
| Subsection 165-25(1) | 13.28 |
| Subsection 165-25(2) | 13.28 |
| Subsection 165-25(3) | 13.28 |
| Subsection 165-25(4) | 13.28 |
| Section 165-30 | 13.28 |
| Subsection 165-35(1) | 13.45 |
| Subsection 165-35(2) | 13.45 |
| Subsection 165-35(3) | 13.52 |
| Section 165-40 | 13.46 |
| Paragraph 165-40(1)(a) | 13.47 |
| Paragraph 165-40(1)(b) | 13.48 |
| Paragraph 165-40(2)(a) | 13.48 |
| Subsection 165-40(3) | 13.50 |
| Subsection 165-40(4) | 13.49 |
| Section 165-45 | 13.51 |
| Subsection 165-55(1) | 13.54, 13.55 |
| Paragraph 165-55(2)(a) | 13.54, 13.55 |
| Subparagraph 165-55(2)(b)(i) | 13.54 |
| Subparagraph 165-55(2)(b)(ii) | 13.55 |
| Subsection 165-55(3) | 13.57 |
| Subsection 165-55(4) | 13.57 |
| Subsection 165-55(5) | 13.54, 13.55, 13.57 |
| Section 165-60 | 13.58 |
| Subsection 170-5(1) | 14.10 |
| Subsection 170-5(2) | 14.15 |
| Paragraph 170-5(3)(a) | 14.14 |
| Paragraph 170-5(3)(b) | 14.13 |
| Subsection 170-10(1) | 14.18 |
| Subsection 170-10(2) | 14.25 |
| Subsection 170-10(3) | 14.28 |
| Subsection 170-10(4) | 14.31 |
| Subsection 170-10(5) | 14.36 |
| Paragraph 170-10(5)(a) | 14.40 |
| Paragraph 170-10(5)(b) | 14.43 |
| Paragraph 170-10(5)(c) | 14.45 |
| Subsection 170-10(6) | 14.49 |
| Paragraph 170-10(6)(a) | 14.50 |
| Paragraph 170-10(6)(b) | 14.50 |
| Paragraph 170-10(6)(c) | 14.51 |
| Subsection 170-10(7) | 14.21 |
| Section 175-5 | 14.58 |
| Subsection 175-10(1) | 14.64 |
| Subparagraph 175-10(1)(b)(i) | 14.76 |
| Subparagraph 175-10(1)(b)(ii) | 14.77 |
| Paragraph 175-10(2)(a) | 14.59 |
| Paragraph 175-10(2)(b) | 14.60 |
| Subsection 175-15(1) | 14.66, 14.68, 14.69, 14.71 |
| Paragraph 175-15(1)(b) | 14.70 |
| Subsection 175-15(2) | 14.70 |
| Subsection 175-15(3) | 14.72 |
| Section 175-20 | 14.63 |
| Section 175-25 | 14.85, 14.86 |
| Section 175-30 | 14.85 |
| Paragraph 175-35(1)(a) | 14.88 |
| Paragraph 175-35(1)(b) | 14.88 |
| Subsection 175-35(2) | 14.89 |
| Subsection 175-40(1) | 14.90 |
| Subsection 175-40(2) | 14.91, 14.94 |
| Subsection 175-40(3) | 14.91, 14.94 |
| Paragraph 175-40(3)(a) | 14.90 |
| Paragraph 175-40(3)(d) | 14.93 |
| Subsection 175-40(4) | 14.92 |
| Subsection 175-40(5) | 14.91 |
| Subsection 175-40(6) | 14.96 |
| Subsection 175-40(7) | 14.90 |
| Subsection 175-45(1) | 14.99, 14.100 |
| Subsection 175-45(2) | 14.101 |
| Section 180-5 | 7.98 |
| Subsection 180-5(1) | 7.97, 7.99 |
| Section 180-10 | 7.100 |
| Subsection 185-10(1) | 15.36 |
| Subsection 185-10(2) | 15.38 |
| Subsection 185-10(3) | 15.39 |
| Subsection 185-10(4) | 15.40 |
| Subsection 185-10(5) | 15.41 |
| Subsection 185-15(1) | 15.42 |
| Subsection 185-15(2) | 15.46 |
| Subsection 185-15(3) | 15.46 |
| Subsection 185-15(4) | 15.47 |
| subsection 185-15(5) | 15.48 |
| Subsection 185-15(6) | 15.40, 15.41 |
| Subsection 185-15(7) | 15.49, 15.50 |
| Subsection 185-15(8) | 15.50 |
| Section 185-20 | 15.52 |
| Subsection 185-25(1) | 15.41, 15.53, 15.54, 15.55, 15.56, 15.59, 15.60 |
| Subsection 185-25(2) | 15.56 |
| Subsection 185-25(3) | 15.61, 15.62, 15.63 |
| Section 190-5 | 15.66 |
| Section 190-10 | 15.66 |
| Subsection 190-15(1) | 15.73 |
| Subsection 190-15(2) | 15.74 |
| Subsection 190-15(3) | 15.76 |
| Subsection 190-15(4) | 15.77 |
| Section 190-20 | 15.73 |
| Subsection 190-20(1) | 15.79, 15.81 |
| Subsection 190-20(2) | 15.83 |
| Subsection 190-20(3) | 15.85 |
| Section 190-25 | 15.73, 15.87 |
| Division 195 | 6.55, 12.21 |
| Section 195-5 | 15.15 |
| Subsection 195-10(1) | 15.17 |
| Subparagraph 195-10(1)(a)(ii) | 15.19, 15.20 |
| Subsection 195-10(2) | 15.21 |
| Subsection 195-10(3) | 15.21 |
| Subsection 195-10(4) | 15.20 |
| Subsection 195-15(1) | 15.29 |
| Subsection 195-15(2) | 15.32 |
| Division 200 | 3.30 |
| Subsection 200-10(1) | 8.22 |
| Subsection 200-10(2) | 8.24 |
| Subsection 200-10(3) | 8.24 |
| Subsection 200-10(4) | 8.25 |
| Section 200-15 | 8.26 |
| Division 205 | 4.54, 4.63 |
| Section 205-10 | 17.12 |
| Subsection 205-10(1) | 17.13, 17.15, 17.28 |
| Paragraph 205-10(1)(a) | 17.18 |
| Paragraph 205-10(1)(b) | 17.22 |
| Paragraph 205-10(2)(a) | 17.27 |
| Paragraph 205-10(2)(b) | 17.21 |
| Subsection 205-10(3) | 17.45 |
| Subsection 205-15(1) | 17.32 |
| Paragraph 205-15(1)(a) | 17.33 |
| Paragraph 205-15(1)(b) | 17.33 |
| Paragraph 205-15(1)(c) | 17.33 |
| Paragraph 205-15(1)(d) | 17.33 |
| Subsection 205-15(2) | 17.33 |
| Section 205-20 | 17.47 |
| Paragraph 205-20(1)(b) | 17.48 |
| Paragraph 205-20(1)(c) | 17.49 |
| Paragraph 205-20(2)(b) | 17.48 |
| Paragraph 205-20(2)(c) | 17.49 |
| Subsection 205-25(1) | 17.50, 17.51 |
| Subsection 205-25(2) | 17.54 |
| Subsection 205-25(3) | 17.52 |
| Subsection 205-25(4) | 17.53 |
| Subsection 205-25(5) | 17.53 |
| Subsection 205-25(6) | 17.51 |
| Subsection 205-25(7) | 17.54 |
| Division 210 | 17.57 |
| Paragraph 210-10(1)(b) | 17.62 |
| Paragraph 210-10(1)(c) | 17.67, 17.71 |
| Subsection 210-10(2) | 17.74 |
| Subsection 210-10(3) | 17.64 |
| Subsection 210-10(4) | 17.75 |
| Paragraph 210-10(4)(b) | 17.76 |
| Subsection 210-10(5) | 17.67 |
| Subsection 210-15(1) | 17.65 |
| Paragraph 210-15(1)(a) | 17.60 |
| Paragraph 210-15(1)(b) | 17.60 |
| Subsection 210-15(2) | 17.61 |
| Section 210-20 | 17.72 |
| Paragraph 210-20(a) | 17.73 |
| Paragraph 210-20(b) | 17.73 |
| Paragraph 210-20(c) | 17.73 |
| Paragraph 210-20(d) | 17.73 |
| Paragraph 210-20(e) | 17.73 |
| Paragraph 210-20(f) | 17.73 |
| Paragraph 210-20(g) | 17.73 |
| Paragraph 210-20(h) | 17.73 |
| Section 210-25 | 17.77 |
| Paragraph 210-25(1)(a) | 17.78 |
| Paragraph 210-25(1)(b) | 17.78 |
| Subsection 210-25(2) | 17.79 |
| Section 210-30 | 17.80 |
| Paragraph 210-30(1)(a) | 17.81 |
| Paragraph 210-30(1)(b) | 17.81 |
| Paragraph 210-30(1)(c) | 17.81 |
| Subsection 210-30(2) | 17.82 |
| Paragraph 210-30(3)(a) | 17.83 |
| Paragraph 210-30(3)(b) | 17.83 |
| Subsection 210-30(4) | 17.87 |
| Subsection 210-30(5) | 17.87 |
| Subsection 210-30(6) | 17.86 |
| Section 210-35 | 17.84 |
| Section 210-40 | 17.85 |
| Division 215 | 9.20 |
| Section 215-5 | 16.9 |
| Subsection 215-10(1) | 16.19 |
| Subsection 215-10(2) | 16.20 |
| Subsection 215-10(3) | 16.21 |
| Subsection 215-10(4) | 16.22 |
| Section 215-15 | 16.10, 16.26, 16.33 |
| Section 215-20 | 16.18, 16.27 |
| Section 215-25 | 16.31 |
| Section 215-30 | 16.31 |
| Section 215-35 | 16.37 |
| Section 215-40 | 16.36 |
| Section 215-45 | 16.40 |
| Section 215-50 | 16.42 |
| Section 215-55 | 16.23, 16.44 |
| Section 220-5 | 16.50 |
| Subsection 220-10(1) | 16.51 |
| Subsection 220-10(2) | 16.53 |
| Division 225 | 11.28 |
| Paragraph 255-5(a) | 9.17 |
| Paragraph 255-5(b) | 9.17, 9.21 |
| Paragraph 255-5(c) | 9.17, 9.24 |
| Section 225-10 | 11.40 |
| Subsection 225-10(1) | 11.41 |
| Subsection 225-10(2) | 11.41 |
| Subsection 225-10(4) | 11.48 |
| Section 225-15 | 10.119 |
| Paragraph 225-15(1)(a) | 11.49 |
| Paragraph 225-15(1)(b) | 11.49, 11.54 |
| Subparagraph 225-15(1)(b)(i) | 11.55 |
| Subparagraph 225-15(1)(b)(ii) | 11.55 |
| Paragraph 225-15(1)(c) | 11.49 |
| Subsection 225-15(2) | 11.49 |
| Subsection 225-15(3) | 11.50 |
| Paragraph 225-15(3)(a) | 11.52 |
| Paragraph 225-15(3)(b) | 11.52 |
| Subsection 225-15(4) | 10.122, 11.50 |
| Paragraph 225-20(1)(a) | 11.97 |
| Subsection 225-25(1) | 11.46 |
| Subsection 225-25(2) | 11.46 |
| Subsection 225-25(3) | 11.46 |
| Section 250-5 | 7.38 |
| Section 250-10 | 7.38 |
| Subsection 250-10(2) | 7.108 |
| Section 250-15 | 7.14 |
| Division 255 | 10.139 |
| Section 255-5 | 10.72 |
| Paragraph 255-5(a) | 9.19 |
| Section 255-10 | 9.39, 10.72 |
| Paragraph 255-10(a) | 9.17, 9.19 |
| Paragraph 255-10(b) | 9.17, 9.21 |
| Paragraph 255-10(c) | 9.17 |
| Paragraph 255-10(d) | 9.17, 9.37 |
| Section 255-15 | 9.30 |
| Subsection 255-15(1) | 9.32 |
| Section 255-20 | 9.37, 9.38 |
| Subsection 255-20(3) | 9.40, 10.42, 10.43, 10.95, 10.96 |
| Section 300-1 | 3.56 |
| Section 300-1, definition of 'accounting standard' | 7.64 |
| Section 300-1, definition of 'allowance component' | 3.27, 10.29 |
| Section 300-1, definition of 'arrangement' | 10.15, 10.70 |
| Section 300-1, definition of 'auditing standard' | 7.64 |
| Section 300-1, definition of 'Australia' | 3.65 |
| Section 300-1, definition of 'consolidatable group' | 6.70 |
| Section 300-1, definition of 'entity' | 16.46 |
| Section 300-1, definition of 'exploration or prospecting' | 5.33 |
| Section 300-1, definition of 'foreign currency' | 15.37 |
| Section 300-1, definition of 'installed ready for use' | 7.27 |
| Section 300-1, definition of 'market value' | 7.91 |
| Section 300-1, definition of 'mining, quarrying and prospecting information' | 7.18 |
| Section 300-1, definition of 'MRRT rate' | 3.26 |
| Section 300-1, definition of 'non-cash benefit' | 15.18 |
| Section 300-1, definition of 'recoupment' | 6.29 |
| Section 300-1, definition of 'scheme' | 17.59 |
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011
Commencement
| Bill reference | Paragraph number |
| Clause 2, item 3 of the table | 18.45 |
| Clause 2, item 4 of the table | 18.45 |
| Clause 2, item 8 of the table | 5.85 |
Schedule 1: Amendments of the Taxation Administration Act 1953 not related to assessments
| Bill reference | Paragraph number |
| Items 1 and 2, subsection 8AAB(4) of the TAA 1953 | 18.118, 18.186 |
| Item 3, paragraph 11-1(g) of Schedule 1 to the TAA 1953 | 18.114 |
| Item 4, paragraph 12-330(1)(b) of Schedule 1 to the TAA 1953 | 18.112 |
| Item 4, paragraph 12-335(2)(a) of Schedule 1 to the TAA 1953 | 18.112 |
| Item 5, Subdivision 18-A (heading) of Schedule 1 to the TAA 1953 | 18.114 |
| Item 6, section 18-10 of Schedule 1 to the TAA 1953 | 18.113 |
| Item 7, section 18-49 of Schedule 1 to the TAA 1953 | 18.113 |
| Item 8, Division 115 of Schedule 1 to the TAA 1953 | 3.29 |
| Item 8, section 115-5 of Schedule 1 to the TAA 1953 | 18.123 |
| Item 8, subsection 115-10(1) of Schedule 1 to the TAA 1953 | 18.124 |
| Item 8, subsection 115-10(2) of Schedule 1 to the TAA 1953 | 18.125 |
| Item 8, subsection 115-15(1) of Schedule 1 to the TAA 1953 | 18.181, 18.182 |
| Item 8, subsection 115-15(2) of Schedule 1 to the TAA 1953 | 18.181, 18.182 |
| Item 8, subsection 115-15(3) of Schedule 1 to the TAA 1953 | 18.183 |
| Item 8, subsection 115-15(4) of Schedule 1 to the TAA 1953 | 18.183 |
| Item 8, section 115-20 of Schedule 1 to the TAA 1953 | 18.177 |
| Item 8, subsection 115-20(1) of Schedule 1 to the TAA 1953 | 18.129, 18.131 |
| Item 8, subsection 115-20(2) of Schedule 1 to the TAA 1953 | 18.130 |
| Item 8, paragraph 115-20(2)(a) of Schedule 1 to the TAA 1953 | 18.131, 18.160 |
| Item 8, paragraph 115-20(2)(b) of Schedule 1 to the TAA 1953 | 18.160 |
| Item 8, subsection 115-20(3) of Schedule 1 to the TAA 1953 | 18.131 |
| Item 8, section 115-25 of Schedule 1 to the TAA 1953 | 18.127 |
| Item 8, section 115-30 of Schedule 1 to the TAA 1953 | 18.128 |
| Item 8, section 115-35 of Schedule 1 to the TAA 1953 | 18.132 |
| Item 8, section 115-40 of Schedule 1 to the TAA 1953 | 18.133 |
| Item 8, subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.135, 18.136, 18.149 |
| Item 8, item 1 in the table in subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.147 |
| Item 8, item 2 in the table in subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.152 |
| Item 8, item 3 in the table in subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.139 |
| Item 8, item 4 in the table in subsection 115-45(1) of Schedule 1 to the TAA 1953 | 18.153 |
| Item 8, subsection 115-45(2) of Schedule 1 to the TAA 1953 | 18.146, 18.150 |
| Item 8, subsection 115-45(3) of Schedule 1 to the TAA 1953 | 18.148, 18.150 |
| Item 8, subsection 115-45(4) of Schedule 1 to the TAA 1953 | 18.147 |
| Item 8, subsection 115-45(5) of Schedule 1 to the TAA 1953 | 18.149 |
| Item 8, section 115-50 of Schedule 1 to the TAA 1953 | 18.151 |
| Item 8, section 115-55 of Schedule 1 to the TAA 1953 | 18.184 |
| Item 8, subsection 115-60(1) of Schedule 1 to the TAA 1953 | 18.159 |
| Item 8, paragraph 115-60(1)(d) of Schedule 1 to the TAA 1953 | 18.162 |
| Item 8, subsection 115-60(2) of Schedule 1 to the TAA 1953 | 18.161 |
| Item 8, subsections 115-60(3) of Schedule 1 to the TAA 1953 | 18.159 |
| Item 8, subsection 115-65(1) of Schedule 1 to the TAA 1953 | 18.163 |
| Item 8, subsection 115-65(2) of Schedule 1 to the TAA 1953 | 18.166, 18.167 |
| Item 8, subsection 115-65(3) of Schedule 1 to the TAA 1953 | 18.169 |
| Item 8, subsection 115-65(4) of Schedule 1 to the TAA 1953 | 18.169 |
| Item 8, subsection 115-65(5) of Schedule 1 to the TAA 1953 | 18.169 |
| Item 8, section 115-70 of Schedule 1 to the TAA 1953 | 18.164 |
| Item 8, subsection 115-75(1) of Schedule 1 to the TAA 1953 | 18.150 |
| Item 8, subsection 115-75(2) of Schedule 1 to the TAA 1953 | 18.140 |
| Item 8, subsection 115-75(3) of Schedule 1 to the TAA 1953 | 18.142 |
| Item 8, subsection 115-75(4) of Schedule 1 to the TAA 1953 | 18.141 |
| Item 8, subsection 115-75(5) of Schedule 1 to the TAA 1953 | 18.143, 18.145 |
| Item 8, subsection 115-75(6) of Schedule 1 to the TAA 1953 | 18.145 |
| Item 8, section 115-80 of Schedule 1 to the TAA 1953 | 18.143, 18.144 |
| Item 8, paragraph 115-85(1)(a) of Schedule 1 to the TAA 1953 | 18.154 |
| Item 8, paragraph 115-85(1)(b) of Schedule 1 to the TAA 1953 | 18.155 |
| Item 8, paragraph 115-85(2)(a) of Schedule 1 to the TAA 1953 | 18.154 |
| Item 8, paragraph 115-85(2)(b) of Schedule 1 to the TAA 1953 | 18.155 |
| Item 8, subsection 115-85(3) of Schedule 1 to the TAA 1953 | 18.156 |
| Item 8, subsection 115-85(4) of Schedule 1 to the TAA 1953 | 18.155 |
| Item 8, subsection 115-90(1) of Schedule 1 to the TAA 1953 | 18.171 |
| Item 8, subsection 115-90(2) of Schedule 1 to the TAA 1953 | 18.172, 18.175, 18.176 |
| Item 8, section 115-95 of Schedule 1 to the TAA 1953 | 18.175 |
| Item 8, subsection 115-95(1) of Schedule 1 to the TAA 1953 | 18.173 |
| Item 8, subsection 115-95(2) of Schedule 1 to the TAA 1953 | 18.174 |
| Item 8, subsection 115-100(1) of Schedule 1 to the TAA 1953 | 18.178, 18.180 |
| Item 8, subsection 115-100(2) of Schedule 1 to the TAA 1953 | 18.179 |
| Item 8, section 115-105 of Schedule 1 to the TAA 1953 | 18.141, 18.164, 18.168 |
| Item 8, section 115-110 of Schedule 1 to the TAA 1953 | 18.126 |
| Item 8, subsection 117-5(1) of Schedule 1 to the TAA 1953 | 18.27 |
| Item 8, subsection 117-5(2) of Schedule 1 to the TAA 1953 | 18.28 |
| Item 8, subsection 117-5(3) of Schedule 1 to the TAA 1953 | 18.31 |
| Item 8, paragraph 117-5(3)(b) of Schedule 1 to the TAA 1953 | 18.32 |
| Item 8, paragraph 117-5(3)(c) of Schedule 1 to the TAA 1953 | 18.32 |
| Item 8, subsection 117-5(4) of Schedule 1 to the TAA 1953 | 18.30 |
| Item 8, paragraph 117-5(4)(a) of Schedule 1 to the TAA 1953 | 8.29 |
| Item 8, subsection 117-5(5) of Schedule 1 to the TAA 1953 | 18.30, 18.32 |
| Item 8, subsection 117-10(1) of Schedule 1 to the TAA 1953 | 18.33 |
| Item 8, subsection 117-10(2) of Schedule 1 to the TAA 1953 | 18.34 |
| Item 8, subsection 117-15(1) of Schedule 1 to the TAA 1953 | 18.38, 18.40 |
| Item 8, section 117-20 of Schedule 1 to the TAA 1953 | 7.56, 7.98 |
| Item 8, subsection 117-20(1) of Schedule 1 to the TAA 1953 | 18.100 |
| Item 8, subsection 117-20(2) of Schedule 1 to the TAA 1953 | 18.101 |
| Item 8, subsection 117-20(3) of Schedule 1 to the TAA 1953 | 7.65, 18.102 |
| Item 8, subsection 117-20(4) of Schedule 1 to the TAA 1953 | 18.103 |
| Item 8, subsection 117-20(5) of Schedule 1 to the TAA 1953 | 18.103 |
| Item 8, section 117-25 of Schedule 1 to the TAA 1953 | 18.41 |
| Item 8, section 117-30 of Schedule 1 to the TAA 1953 | 18.42 |
| Item 8, Division 119 of Schedule 1 to the TAA 1953 (TAA 1953) | 8.25, 11.14 |
| Item 8, subparagraph 119-5(1)(a)(i) of Schedule 1 to the TAA 1953 | 18.248 |
| Item 8, subparagraph 119-5(1)(a)(ii) of Schedule 1 to the TAA 1953 | 18.249 |
| Item 8, paragraph 119-5(1)(b) of Schedule 1 to the TAA 1953 | 18.250 |
| Item 8, subsection 119-5(2) of Schedule 1 to the TAA 1953 | 18.254 |
| Item 8, subsection 119-5(3) of Schedule 1 to the TAA 1953 | 14.61, 18.256 |
| Item 8, section 119-10 of Schedule 1 to the TAA 1953 | 7.58, 7.98, 14.62, 16.24, 18.258 |
| Item 8, section 119-15 of Schedule 1 to the TAA 1953 | 18.243 |
| Item 8, Division 121 in Schedule 1 to the TAA 1953 | 10.36, 10.55, 10.91, 10.107 |
| Item 8, section 121-5 of Schedule 1 to the TAA 1953 | 18.214 |
| Item 8, subsection 121-10(1) of Schedule 1 to the TAA 1953 | 18.215 |
| Item 8, paragraph 121-10(2)(a) of Schedule 1 to the TAA 1953 | 18.221 |
| Item 8, paragraph 121-10(2)(b) of Schedule 1 to the TAA 1953 | 18.221, 18.222, 18.224 |
| Item 8, paragraph 121-10(2)(c) of Schedule 1 to the TAA 1953 | 18.223, 18.224 |
| Item 8, paragraph 121-10(2)(d) of Schedule 1 to the TAA 1953 | 18.223, 18.224 |
| Item 8, subsection 121-10(3) of Schedule 1 to the TAA 1953 | 18.216 |
| Item 8, paragraph 121-10(4)(a) of Schedule 1 to the TAA 1953 | 18.217 |
| Item 8, paragraph 121-10(4)(b) of Schedule 1 to the TAA 1953 | 18.218 |
| Item 8, paragraphs 121-10(4)( c) of Schedule 1 to the TAA 1953 | 18.218 |
| Item 8, section 121-12 of Schedule 1 to the TAA 1953 | 5.81 |
| Item 8, subsection 121-15(1) of Schedule 1 to the TAA 1953 | 18.226 |
| Item 8, subsection 121-15(2) of Schedule 1 to the TAA 1953 | 18.227 |
| Item 8, subsection 123-5(1) of Schedule 1 to the TAA 1953 | 18.187, 18.192 |
| Item 8, paragraph 123-5(1)(a) of Schedule 1 to the TAA 1953 | 18.193 |
| Item 8, paragraph 123-5(1)(b) of Schedule 1 to the TAA 1953 | 18.193 |
| Item 8, subsection 123-5(2) of Schedule 1 to the TAA 1953 | 18.196 |
| Item 8, subsection 123-5(3) of Schedule 1 to the TAA 1953 | 18.199 |
| Item 8, paragraph 123-5(4)(a) of Schedule 1 to the TAA 1953 | 18.202 |
| Item 8, paragraph 123-5(4)(b) of Schedule 1 to the TAA 1953 | 18.201 |
| Item 8, section 123-10 of Schedule 1 to the TAA 1953 | 18.204 |
| Item 8, subsection 123-15(1) of Schedule 1 to the TAA 1953 | 18.207, 18.210 |
| Item 8, paragraph 123-15(1)(c) of Schedule 1 to the TAA 1953 | 18.208 |
| Item 8, paragraphs 123-15(1)(d) of Schedule 1 to the TAA 1953 | 18.208 |
| Item 8, subsection 123-15(2) of Schedule 1 to the TAA 1953 | 18.209 |
| Item 8, subsection 123-15(3) of Schedule 1 to the TAA 1953 | 18.212 |
| Item 8, subsection 125-1(1) of Schedule 1 to the TAA 1953 | 18.237 |
| Item 8, subsection 125-1(2) of Schedule 1 to the TAA 1953 | 18.238 |
| Item 8, subsection 125-1(3) of Schedule 1 to the TAA 1953 | 18.239 |
| Item 8, subsection 125-1(4) of Schedule 1 to the TAA 1953 | 18.240 |
| Item 8, subsection 125-1(5) of Schedule 1 to the TAA 1953 | 18.241 |
| Item 8, subsection 125-1(6) of Schedule 1 to the TAA 1953 | 18.242 |
| Item 9, subsection 250-10(2) of Schedule 1 to the TAA 1953 | 18.111 |
| Item 10, subsection 250-10(2) of Schedule 1 to the TAA 1953 | 18.111, 18.186 |
| Item 11, section 280-1 of Schedule 1 to the TAA 1953 | 18.115 |
| Item 12, section 280-50 of Schedule 1 to the TAA 1953 | 18.115 |
| Item 13, subsection 280-101(1) of Schedule 1 to the TAA 1953 | 18.116 |
| Item 13, subsection 280-101(2) of Schedule 1 to the TAA 1953 | 18.116 |
| Item 13, subsection 280-101(3) of Schedule 1 to the TAA 1953 | 18.117 |
| Item 14, paragraph 280-105(1)(a) of Schedule 1 to the TAA 1953 | 18.115 |
| Item 15, subsection 280-110(1) of Schedule 1 to the TAA 1953 | 18.115 |
| Item 16, section 280-170 of Schedule 1 to the TAA 1953 | 18.115 |
| Items 17, section 284-30 of Schedule 1 to the TAA 1953 | 18.121 |
| Item 18, section 284-35 of Schedule 1 to the TAA 1953 | 18.121 |
| Item 19, paragraph 284-75(2)(a) of Schedule 1 to the TAA 1953 | 18.121 |
| Item 20, paragraph 284-75(2)(b) of Schedule 1 to the TAA 1953 | 18.121 |
| Item 21, subsection 284-80(1) of Schedule 1 to the TAA 1953 | 18.121 |
| Items 21 to 23, subsection 284-90(1) of Schedule 1 to the TAA 1953 | 18.121 |
| Item 24, subsection 286-75(2AA) of Schedule 1 to the TAA 1953 | 18.229 |
| Item 25, paragraph 286-80(2)(a) of Schedule 1 to the TAA 1953 | 18.229 |
| Item 26, section 352-1 of Schedule 1 to the TAA 1953 | 18.272 |
| Item 27, section 352-10 of Schedule 1 to the TAA 1953 | 18.271 |
| Item 28, section 353-10 of Schedule 1 to the TAA 1953 | 18.232 |
| Item 28, subsection 353-10(1) of Schedule 1 to the TAA 1953 | 18.231 |
| Item 29, section 353-15 (heading) of Schedule 1 to the TAA 1953 | 18.231, 18.234 |
| Item 30, subsection 353-15(1) of Schedule 1 to the TAA 1953 | 18.231, 18.234 |
| Item 31, section 353-17 of Schedule 1 to the TAA 1953 | 18.231, 18.235 |
| Item 32, paragraph 357-55(faa) of Schedule 1 to the TAA 1953 | 18.268 |
| Item 33, subsection 360-5(1) of Schedule 1 to the TAA 1953 | 18.269 |
| Item 34, section 444-1 of Schedule 1 to the TAA 1953 | 16.59 |
| Item 35, subsection 444-5(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 36, subsection 444-5(1A) of Schedule 1 to the TAA 1953 | 16.59, 16.60 |
| Item 36, subsection 444-5(1B) of Schedule 1 to the TAA 1953 | 16.59, 16.60 |
| Item 37, subsection 444-5(2) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 38, subsection 444-10(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 38, subsection 444-10(2) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 39, subsection 444-10(3) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 40, subsection 444-10(5) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 41, subsection 444-15(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 42, subsection 444-30(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 42, subsection 444-30(2) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 42, subsection 444-30(3) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 43, subsection 444-70(1) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 43, subsection 444-70(2) of Schedule 1 to the TAA 1953 | 16.59 |
| Item 44, section 444-120 of Schedule 1 to the TAA 1953 | 16.61 |
| Item 44, subsection 444-120(1) of Schedule 1 to the TAA 1953 | 16.62, 16.63 |
| Item 44, subsection 444-120(2) of Schedule 1 to the TAA 1953 | 16.64 |
| Item 44, subsection 444-120(3) of Schedule 1 to the TAA 1953 | 16.65 |
| Item 44, subsection 444-120(4) of Schedule 1 to the TAA 1953 | 16.66 |
| Item 44, subsection 444-120(5) of Schedule 1 to the TAA 1953 | 16.67 |
| Item 44, subsection 444-120(6) of Schedule 1 to the TAA 1953 | 16.68 |
| Item 44, subsection 444-120(7) of Schedule 1 to the TAA 1953 | 16.69 |
Schedule 2: Amendments related to assessments
| Bill reference | Paragraph number |
| Item 1, subsection 14ZW(1AB) in Schedule 1 to the TAA 1953 | 18.270 |
| Item 1, subsection 14ZW(1AC) in Schedule 1 to the TAA 1953 | 18.270 |
| Item 2, paragraph 155-5(2)(e) in Schedule 1 to the TAA 1953 | 18.54 |
| Item 3, subsection 155-15(1) in Schedule 1 to the TAA 1953 | 18.54, 18.57, 18.60 |
| Item 4, subsection 155-30(1) in Schedule 1 to the TAA 1953 | 18.55 |
| Item 5, section 155-55 in Schedule 1 of the TAA 1953 | 18.80 |
| Item 5, section 155-57 in Schedule 1 of the TAA 1953 | 18.80 |
| Items 6 and 7, section 155-90 in Schedule 1 of the TAA 1953 | 18.87 |
| Item 8, section 350-5, in Schedule 1 to the TAA 1953 | 18.96 |
| Item 10, paragraph (e) of Schedule 1 of the ADJR Act | 18.86 |
| Item 11, definition of 'assessable amount' in subsection 995-1(1) of the ITAA 1997 | 18.51 |
| Item 12, definition of 'assessment' in subsection 995-1(1) of the ITAA 1997 | 18.51 |
| Item 13, definition of 'Deputy Commissioner' in subsection 995-1(1) of the ITAA 1997 | 18.96 |
| Item 14, definition of 'original assessment' in subsection 995-1(1) of the ITAA 1997 | 18.80 |
| Item 15, definition of 'period of review' in subsection 995-1(1) of the ITAA 1997 | 18.80 |
| Item 16, definition of 'Second Commissioner' in subsection 995-1(1) of the ITAA 1997 | 18.96 |
| Item 17, subsection 8AAZLG(2) of the TAA 1953 | 18.88 |
| Item 18, paragraph 14ZW(1)(bg) of the TAA 1953 | 18.84 |
| Item 19, subsection 14ZW(1AB) in Schedule 1 to the TAA 1953 | 18.270 |
| Item 19, subsection 14ZW(1AC) in Schedule 1 to the TAA 1953 | 18.270 |
| Item 20, paragraph 14ZW(1B)(b) of the TAA 1953 | 18.85 |
| Item 21, the heading to Chapter 4 in Schedule 1 to the TAA 1953 | 18.55 |
| Item 22, Subdivision 155-A of Schedule 1 to the TAA 1953 | 18.49 |
| Item 22, section 155-5 in Schedule 1 to the TAA 1953 | 18.51, 18.62 |
| Item 22, subsection 155-10(1) in Schedule 1 to the TAA 1953 | 18.53 |
| Item 22, subsection 155-10(2) in Schedule 1 to the TAA 1953 | 18.51 |
| Item 22, subsection 155-15(2) in Schedule 1 to the TAA 1953 | 18.57, 18.60 |
| Item 22, paragraph 155-15(3)(a) in Schedule 1 to the TAA 1953 | 18.57 |
| Item 22, subsection 155-15(4) of Schedule 1 to the TAA 1953 | 18.58 |
| Item 22, subsection 155-15(5) in Schedule 1 to the TAA 1953 | 18.59 |
| Item 22, section 155-25 in Schedule 1 to the TAA 1953 | 18.52 |
| Item 22, subsection 155-35(1) in Schedule 1 to the TAA 1953 | 18.65 |
| Item 22, subsection 155-35(2) in Schedule 1 to the TAA 1953 | 18.65 |
| Item 22, subsection 155-35(4) in Schedule 1 to the TAA 1953 | 18.67 |
| Item 22, subsection 155-35(6) in Schedule 1 to the TAA 1953 | 18.67 |
| Item 22, section 155-45 in Schedule 1 to the TAA 1953 | 18.69 |
| Item 22, section 155-50 in Schedule 1 to the TAA 1953 | 18.69 |
| Item 22, section 155-55 in Schedule 1 of the TAA 1953 | 18.70 |
| Item 22, section 155-57 in Schedule 1 of the TAA 1953 | 17.71 |
| Item 22, paragraph 155-60(c) in Schedule 1 to the TAA 1953 | 18.72 |
| Item 22, section 155-70 in Schedule 1 to the TAA 1953 | 18.77, 18.78 |
| Item 22, subsection 155-70(1) in Schedule 1 to the TAA 1953 | 18.73, 18.74 |
| Item 22, subsection 155-70(2) in Schedule 1 to the TAA 1953 | 18.75, 18.76 |
| Item 22, section 155-75 in Schedule 1 to the TAA 1953 | 18.82 |
| Item 22, section 155-80 in Schedule 1 to the TAA 1953 | 18.79 |
| Item 22, section 155-85 in Schedule 1 to the TAA 1953 | 18.83 |
| Item 22, section 155-90 in Schedule 1 of the TAA 1953 | 18.77, 18.84 |
| Item 23, subsection 255-5(2) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 24, paragraph 255-45(1)(b) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 25, subsection 350-10(1) in Schedule 1 to the TAA 1953 | 18.91, 18.92 |
| Item 25, subsection 350-10(2) in Schedule 1 to the TAA 1953 | 18.93 |
| Item 25, subsection 350-10(3) in Schedule 1 to the TAA 1953 | 18.94 |
| Item 25, section 350-15 in Schedule 1 to the TAA 1953 | 18.95 |
| Item 26, paragraph 355-30(2)(a) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 27, paragraph 355-55(1)(c) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 27, paragraph 355-70(1)(c) in Schedule 1 to the TAA 1953 | 19.7 |
| Item 28, paragraph 357-100(b) in Schedule 1 to the TAA 1953 | 19.7 |
Schedule 3: Amendment of other Acts
| Bill reference | Paragraph number |
| Item 1, paragraph (e) of Schedule 1 of the ADJR Act | 18.87 |
| Items 3 and 4, subsection 3(1) Crimes (Taxation Offences) Act 1980 | 19.3 |
| Item 5, Part II (note) of the Crimes (Taxation Offences) Act 1980 | 19.3 |
| Item 6, Part XI of the Crimes (Taxation Offences) Act 1980 | 19.3 |
| Item 7, section 10-5 of the ITAA 1997 | 19.14 |
| Item 8, section 12-5 of the ITAA 1997 | 19.10 |
| Item 9, section 15-85 of the ITAA 1997 | 19.13 |
| tem 10, table item 8 in section 40-40 of the ITAA 1997 | 19.6 |
| tem 11, subsection 40-70(3) of the ITAA 1997 | 19.6 |
| Items 12 and 13, subsection 40-72(1) of the ITAA 1997 | 19.6 |
| Item 14, subsection 40-72(3) of the ITAA 1997 | 19.6 |
| Item 15, paragraph 40-80(1)(a) of the ITAA 1997 | 19.6 |
| Item 16, subparagraph 40-80(1)(c)(ii) of the ITAA 1997 | 19.6 |
| Item 17, table items 1, 2 and 3 in subsection 40-95(10) of the ITAA 1997 | 19.6 |
| Item 18, table item 9 in subsection 40-102(4) of the ITAA 1997 | 19.6 |
| Item 19, paragraph 40-630(1)(b) of the ITAA 1997 | 19.6 |
| Item 20, paragraph (a) of the note in subsection 40-630(1) of the ITAA 1997 | 19.6 |
| Item 21, paragraph 40-630(1A)(b) of the ITAA 1997 | 19.6 |
| Item 21, paragraph 40-630(1B)(b) of the ITAA 1997 | 19.6 |
| Item 21, paragraph 40-630(3)(b) of the ITAA 1997 | 19.6 |
| Item 22, paragraph 40-650(3)(a) of the ITAA 1997 | 19.6 |
| Item 23, section 40-725 of the ITAA 1997 | 19.6 |
| Item 24, subsection 40-730(1) of the ITAA 1997 | 19.6 |
| Item 25, paragraph 40-730(1)(a) of the ITAA 1997 | 19.6 |
| Item 26, subsection 40-730(7) of the ITAA 1997 | 19.6 |
| Item 27, subparagraph 40-735(1)(a)(i) of the ITAA 1997 | 19.6 |
| Item 28, subsection 40-735(4) of the ITAA 1997 | 19.6 |
| Item 29, paragraph 40-740(1)(a) of the ITAA 1997 | 19.6 |
| Item 30, paragraph 40-740(1)(b) of the ITAA 1997 | 19.6 |
| Item 30, paragraph 40-740(1)(c) of the ITAA 1997 | 19.6 |
| Item 30, paragraph 40-740(1)(e) of the ITAA 1997 | 19.6 |
| Item 31, subsection 40-740(2) of the ITAA 1997 | 19.6 |
| Item 32, subsection 40-751(1) of the ITAA 1997 | 19.8, 19.12 |
| Item 32, subsection 40-751(2) of the ITAA 1997 | 19.9 |
| Item 33, subparagraph 40-840(1)(c)(ii) of the ITAA 1997 | 19.6 |
| Item 34, paragraph 40-860(1)(a) of the ITAA 1997 | 19.6 |
| Item 35, subsection 40-860(2) of the ITAA 1997 | 19.6 |
| Item 36, paragraph 40-860(3)(a) of the ITAA 1997 | 19.6 |
| Item 37, paragraph 40-860(3)(c) of the ITAA 1997 | 19.6 |
| Item 38, paragraph 40-870(1)(a) of the ITAA 1997 | 19.6 |
| Item 38, paragraph 40-870(2)(a) of the ITAA 1997 | 19.6 |
| Item 39, subsection 250-105(1) of the ITAA 1997 | 19.17 |
| Items 40 and 41, subsection 703-50(1) of the ITAA 1997 | 16.73 |
| Items 42 and 43, subsection 719-50(1) of the ITAA 1997 | 16.73 |
| Item 44, subsection 721-10(2) of the ITAA 1997 | 16.76 |
| Item 45, subsection 721-10(4) of the ITAA 1997 | 16.77 |
| Item 46, subsection 721-25(1AA) of the ITAA 1997 | 16.80 |
| Item 47, subsection 721-25(1B) of the ITAA 1997 | 16.80 |
| Item 47, subsection 721-25(2) of the ITAA 1997 | 16.80 |
| Item 47, subsection 721-25(3) of the ITAA 1997 | 16.80 |
| Item 48, definition of 'allowance component' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 49, definition of 'applicable instalment rate' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 50, definition of 'arm's length consideration' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 51, definition of 'base value' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 52, definition of 'base year' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 53, definition of 'benchmark instalment rate' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 54, definition of 'instalment income' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 55, definition of 'instalment quarter' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 56, definition of 'long term bond rate' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 57, definition of 'miner' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 58, definition of 'mining and quarrying operations' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 59, definition of 'mining expenditure' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 60, definition of 'mining loss' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 61, definition of 'mining operations' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 62, definition of 'mining profit' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 63, definition of 'mining project interest' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 64, definition of 'mining project split' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 65, definition of 'mining project transfer' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 66, definition of 'mining revenue' in subsection 995-1(1) of the ITAA 1997 in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 67, definition of 'mining revenue event' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 68, definition of 'MRRT' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 69, definition of 'MRRT allowance' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 70, definition of 'MRRT law' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 71, definition of 'MRRT liability' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 72, definition of 'MRRT payable' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 73, definition of 'MRRT return' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 74, definition of 'MRRT year' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 75, definition of 'pre-mining expenditure' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 76, definition of 'pre-mining project interest' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 77, definition of 'pre-mining revenue' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 78, definition of 'rehabilitation tax offset' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 79, definition of 'split percentage' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 80, definition of 'starting base asset' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 81, definition of 'starting base return' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 82, definition of 'starting base return' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 83, definition of 'taxable mining profit' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 84, definition of 'taxable resource' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 85, definition of 'termination value' in subsection 995-1(1) of the ITAA 1997 | 19.5 |
| Item 86, subsection 3(1) of the T(IOEP) Act 1983 | 18.119 |
| Items 87, 88 and 89 section 3C of the T(IOEP) Act 1983 | 18.119 |
| Item 92, section 35-80 | 5.85 |
Schedule 4: Application and transitional provisions
| Bill reference | Paragraph number |
| Item 1 | 17.89 |
| Item 2 | 4.30 |
| Item 3 | 4.147 |
| Item 4 | 4.151 |
| Item 5 | 5.67 |
| Item 6 | 6.20 |
| Subitem 7(1) | 9.106 |
| Subitem 7(2) | 9.41 |
| Item 8 | 10.17, 10.73, 10.153 |
| Item 9 | 10.125, 10.154 |
| Item 10 | 15.88 |
| Item 11 | 17.90 |
| Item 12 | 7.113, 17.92 |
| Item 13 | 16.71, 16.72 |
| Subitem 14(1) | 10.155 |
| Subitem 14(2) | 10.156 |
| Item 15 | 18.107 |
Imposition Bills
| Bill reference | Paragraph number |
| Minerals Resource Rent Tax (Imposition - General) Bill 2011 , section 3 | 3.31 |
| Minerals Resource Rent Tax (Imposition - General) Bill 2011 , section 4 | 3.26 |
| Minerals Resource Rent Tax (Imposition - General) Bill 2011 , section 5 | 3.33 |
| Minerals Resource Rent Tax (Imposition - Customs) Bill 2011 , section 3 | 3.31 |
| Minerals Resource Rent Tax (Imposition - Customs) Bill 2011 , section 4 | 3.26 |
| Minerals Resource Rent Tax (Imposition - Customs) Bill 2011 , section 5 | 3.33 |
| Minerals Resource Rent Tax (Imposition - Excise) Bill 2011 , section 3 | 3.31 |
| Minerals Resource Rent Tax (Imposition - Excise) Bill 2011 , section 4 | 3.26 |
| Minerals Resource Rent Tax (Imposition - Excise) Bill 2011 , section 5 | 3.33 |
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