{"id":"C2012A00015","name":"Minerals Resource Rent Tax (Imposition—Customs) Act 2012","slug":"minerals-resource-rent-tax-imposition-customs-act-2012","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"15 of 2012","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436266,"registerId":"C2012A00015-fast-fetch-1775953511524","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Minerals Resource Rent Tax (Imposition—Customs) Act 2012","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\n \n\n \n\nMinerals Resource Rent Tax (Imposition—Customs) Act 2012\n\n \n\nNo. 15, 2012\n\n \n\n \n\n \n\n \n\n \n\nAn Act to impose minerals resource rent tax, so far as that tax is a duty of customs\n\n \n\n \n\n \n\nContents\n\n1 Short title\n\n2 Commencement\n\n3 Imposition\n\n4 The MRRT rate\n\n5 Act does not impose a tax on property of a State\n\n \n\n![](image.001.png)\n\n \n\n \n\nMinerals Resource Rent Tax (Imposition—Customs) Act 2012\n\nNo. 15, 2012\n\n \n\n \n\n \n\nAn Act to impose minerals resource rent tax, so far as that tax is a duty of customs\n\n[Assented to 29 March 2012]\n\nThe Parliament of Australia enacts:\n\n1  Short title\n\n  This Act may be cited as the Minerals Resource Rent Tax (Imposition—Customs) Act 2012.\n\n2  Commencement\n\n  This Act commences on 1 July 2012.\n\n3  Imposition\n\n (1) Minerals resource rent tax payable under the Minerals Resource Rent Tax Act 2012 is imposed.\n\n (2) However, this section imposes minerals resource rent tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.\n\n4  The MRRT rate\n\n  The MRRT rate is:\n\n![](image.002.png)\n\nwhere:\n\nextraction factor is 25%.\n\n5  Act does not impose a tax on property of a State\n\n (1) This Act does not impose a tax on property of any kind belonging to a State.\n\n (2) In this section, property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.\n\n[Minister’s second reading speech made in—\n\nHouse of Representatives on 2 November 2011\n\nSenate on 7 February 2012]\n\n(233/11)\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1864},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original 2012 enactment. The scope remains precisely limited to imposing MRRT as a customs duty for constitutional purposes, exactly as intended."},"complexity_factors":["Extremely short: only 5 sections across 2 pages","No interpretation section or defined terms (except 'extraction factor' in the rate formula)","Single conditional limitation ('only so far as that tax is a duty of customs')","Minimal cross-references: only to the Constitution and the main Minerals Resource Rent Tax Act 2012"],"plain_english_summary":"This short, technical Act gives the Minerals Resource Rent Tax a constitutional footing by imposing it as a \"duty of customs\" under the Constitution, ensuring the broader MRRT scheme taxing coal and iron‑ore profits is valid. It sets the tax rate and a 25% extraction factor used in calculations, and protects State property from the duty.\n\nThe measure mainly affects coal and iron‑ore miners; for the public it’s invisible machinery ensuring the MRRT’s legal sustainability."}},"importantCases":[],"_links":{"self":"/api/acts/minerals-resource-rent-tax-imposition-customs-act-2012","history":"/api/acts/minerals-resource-rent-tax-imposition-customs-act-2012/history","analysis":"/api/acts/minerals-resource-rent-tax-imposition-customs-act-2012/analysis","conflicts":"/api/acts/minerals-resource-rent-tax-imposition-customs-act-2012/conflicts","importantCases":"/api/acts/minerals-resource-rent-tax-imposition-customs-act-2012/important-cases","documents":"/api/acts/minerals-resource-rent-tax-imposition-customs-act-2012/documents"}}