{"id":"C2012A00017","name":"Minerals Resource Rent Tax (Imposition—General) Act 2012","slug":"minerals-resource-rent-tax-imposition-general-act-2012","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"17 of 2012","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":8305,"registerId":"commonwealth-C2012A00017-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Minerals Resource Rent Tax (Imposition—General) Act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—General) Act 2012\n\n \n\nNo. 17, 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 neither a duty of customs nor 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—General) Act 2012\n\nNo. 17, 2012\n\n \n\n \n\n \n\nAn Act to impose minerals resource rent tax, so far as that tax is neither a duty of customs nor 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—General) 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 neither a duty of customs nor 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(235/11)\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2645},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This Act remains a narrow imposition statute with no expansion beyond its original purpose of constitutionally imposing the MRRT."},"complexity_factors":["Only 5 operative sections","References to constitutional provisions (ss 55 and 114 of the Constitution)","Dependent on primary legislation (Minerals Resource Rent Tax Act 2012) for substantive tax rules","Contains a mathematical formula requiring external interpretation"],"plain_english_summary":"This Act switches on the Minerals Resource Rent Tax (MRRT), creating the tax liability on profits from mining coal and iron ore and fixing the rate by formula that includes a 25% extraction factor. It also expressly avoids classification as a customs/excise and protects state-owned property to respect constitutional limits.\n\nIt affects coal and iron ore mining companies and is the legal trigger that lets the main MRRT Act be enforced."}},"importantCases":[],"_links":{"self":"/api/acts/minerals-resource-rent-tax-imposition-general-act-2012","history":"/api/acts/minerals-resource-rent-tax-imposition-general-act-2012/history","analysis":"/api/acts/minerals-resource-rent-tax-imposition-general-act-2012/analysis","conflicts":"/api/acts/minerals-resource-rent-tax-imposition-general-act-2012/conflicts","importantCases":"/api/acts/minerals-resource-rent-tax-imposition-general-act-2012/important-cases","documents":"/api/acts/minerals-resource-rent-tax-imposition-general-act-2012/documents"}}