{"id":"F2014L01256","name":"Minerals Resource Rent Tax Repeal and Other Measures Commencement Proclamation 2014","slug":"minerals-resource-rent-tax-repeal-and-other-measures-commencement-proclamation-2014","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":92274,"registerId":"commonwealth-F2014L01256-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Minerals Resource Rent Tax Repeal and Other Measures Commencement Proclamation 2014","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.jpeg)\n\n \n\nMinerals Resource Rent Tax Repeal and Other Measures Commencement Proclamation 2014\n\nI, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under item 2 of the table in subsection 2(1) of the Minerals Resource Rent Tax Repeal and Other Measures Act 2014, fix 30 September 2014 as the day on which Schedules 1 to 5 to that Act commence.\n\nSigned and sealed with the Great Seal of Australia on 18 September 2014\n\nPeter Cosgrove\n\nGovernor‑General\n\nBy His Excellency’s Command\n\nJoe Hockey\n\nTreasurer\n\n \n\n \n\n \n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1360},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The document performs exactly the limited function authorised by the parent Act: fixing the commencement date for specified schedules. It has not expanded beyond this procedural role."},"complexity_factors":["Single operative provision fixing a commencement date","No defined terms or interpretation section","No conditional logic, exceptions, or triggers","Only one external cross-reference (to the parent Act's commencement table)","Extremely short (under 150 operative words)"],"plain_english_summary":"This is a formal legal notice (a **proclamation**) signed by the Governor-General that acts as the 'on switch' for the mining tax repeal. It sets **30 September 2014** as the official start date for Schedules 1 to 5 of the *Minerals Resource Rent Tax Repeal and Other Measures Act 2014*.\n\n**What this means:**\n- The Minerals Resource Rent Tax (MRRT) — a tax on large coal and iron ore mining profits — officially ceased to apply from this date\n- All the rules in the first five schedules of the repeal Act (including the actual repeal, cleanup amendments to other laws, and transitional rules) took effect on 30 September 2014\n\nWithout this document, the repeal Act would have remained dormant on the statute books. This proclamation makes the tax cut legally real."}},"importantCases":[],"_links":{"self":"/api/acts/minerals-resource-rent-tax-repeal-and-other-measures-commencement-proclamation-2014","history":"/api/acts/minerals-resource-rent-tax-repeal-and-other-measures-commencement-proclamation-2014/history","analysis":"/api/acts/minerals-resource-rent-tax-repeal-and-other-measures-commencement-proclamation-2014/analysis","conflicts":"/api/acts/minerals-resource-rent-tax-repeal-and-other-measures-commencement-proclamation-2014/conflicts","importantCases":"/api/acts/minerals-resource-rent-tax-repeal-and-other-measures-commencement-proclamation-2014/important-cases","documents":"/api/acts/minerals-resource-rent-tax-repeal-and-other-measures-commencement-proclamation-2014/documents"}}