Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)

Schedule 3   Amendment of other Acts

Part 1   Amendments commencing at the same time as the Minerals Resource Rent Tax Act 2012 commences

Crimes (Taxation Offences) Act 1980

3   Subsection 3(1)

Insert:

MRRT means:

(a) MRRT within the meaning of the Minerals Resource Rent Tax Act 2012; and

(b) shortfall interest charge (within the meaning of subsection 995-1(1) of the Income Tax Assessment Act 1997) under section 280-101 in Schedule 1 to the Taxation Administration Act 1953; and

(c) an instalment under Division 115 in that Schedule.