{"id":"F2012L01581","name":"Taxation Administration Act 1953 – Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return – Non-Payers Instrument (No.1) 2012","slug":"f2012l01581","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":314366,"registerId":"commonwealth-F2012L01581-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 – Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return – Non-Payers Instrument (No.1) 2012","content":"Legislative Instrument\n\nTaxation Administration Act 1953 ‑\n\nProvision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return ‑ Non‑Payers Instrument (No.1) 2012\n\nI, Stephanie Martin, Deputy Commissioner of Taxation, make this instrument under paragraph 117‑5(5)(a) of Schedule 1 to the Taxation Administration Act 1953.\n\nStephanie Martin\n\nDeputy Commissioner of Taxation\n\nDated: 17 July 2012\n\n1.  Name of Instrument\n\nThis instrument is the Taxation Administration Act 1953 ‑ Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return ‑ Non-Payers Instrument (No.1) 2012.\n\n2. Commencement\n\nThis instrument is taken to have commenced on the day after registration.\n\n3. Application\n\nThis instrument applies to provide further time for an entity which is not liable to pay a positive amount of MRRT for the 2013 MRRT year to lodge its 2013 MRRT return by extending the due date for lodgment from the first day of the sixth month following the end of the 2013 MRRT year until the first day of the twelfth month following the end of that year.\n\n4. Who is covered by this Instrument\n\nThis instrument applies to an entity that:\n\n-   is required to lodge an MRRT return for the 2013 MRRT year, and\n-   is not liable to pay a positive amount of MRRT for the 2013 MRRT year\n\n5. Definition\n\nThe terms used in this legislative instrument have the same meaning as defined in the:\n\n-   Minerals Resource Rent Tax Act 2012;\n-   Income Tax Assessment Act 1997; or\n-   Taxation Administration Act 1953.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1368},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument remains tightly focused on its original purpose of providing a deadline extension for lodgment of 2013 MRRT returns by entities with no tax liability. There is no expansion beyond this specific administrative relief."},"complexity_factors":["Only 5 short sections","Single, clear eligibility test (no MRRT liability)","No nested exceptions or conditional logic","Definitions are simple references to parent Acts (no new defined terms)","Single administrative action (extending a deadline)"],"plain_english_summary":"This instrument gives certain coal and iron‑ore mining entities an extra six months to lodge their 2013 Minerals Resource Rent Tax (MRRT) return. It applies only to entities that were required to lodge for 2013 but had no MRRT liability.\n\nInstead of the original 1 December 2013 deadline, eligible entities may lodge by 1 June 2014, easing the administrative burden of filing nil returns."}},"importantCases":[],"_links":{"self":"/api/acts/f2012l01581","history":"/api/acts/f2012l01581/history","analysis":"/api/acts/f2012l01581/analysis","conflicts":"/api/acts/f2012l01581/conflicts","importantCases":"/api/acts/f2012l01581/important-cases","documents":"/api/acts/f2012l01581/documents"}}