MINERALS RESOURCE RENT TAX ACT 2012 (REPEALED)
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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