{"id":"C2012A00016","name":"Minerals Resource Rent Tax (Imposition—Excise) Act 2012","slug":"minerals-resource-rent-tax-imposition-excise-act-2012","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"16 of 2012","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":8297,"registerId":"commonwealth-C2012A00016-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Minerals Resource Rent Tax (Imposition—Excise) Act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—Excise) Act 2012\n\n \n\nNo. 16, 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 excise\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—Excise) Act 2012\n\nNo. 16, 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 excise\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—Excise) 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 excise 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(234/11)\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1733},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains a narrow technical statute solely concerned with the constitutional imposition of the MRRT as an excise duty, exactly as originally intended."},"complexity_factors":["Only 5 operative sections with minimal text","Single defined term ('extraction factor')","Limited cross-references (Constitution sections 55 and 114, and the main MRRT Act)","Simple constitutional limitation clause in section 3(2)"],"plain_english_summary":"This short Act classifies part of the mining profits levy as an excise duty and links it to the Minerals Resource Rent Tax Act 2012 so the Commonwealth can lawfully collect the mining tax. It sets an “extraction factor” of 25% used in calculating the final tax and preserves a constitutional exemption for State-owned property.\n\nIt matters because, without this technical enactment, the federal mining tax scheme could be vulnerable to constitutional challenge; it directly affects mining companies and State interests."}},"importantCases":[],"_links":{"self":"/api/acts/minerals-resource-rent-tax-imposition-excise-act-2012","history":"/api/acts/minerals-resource-rent-tax-imposition-excise-act-2012/history","analysis":"/api/acts/minerals-resource-rent-tax-imposition-excise-act-2012/analysis","conflicts":"/api/acts/minerals-resource-rent-tax-imposition-excise-act-2012/conflicts","importantCases":"/api/acts/minerals-resource-rent-tax-imposition-excise-act-2012/important-cases","documents":"/api/acts/minerals-resource-rent-tax-imposition-excise-act-2012/documents"}}