{"id":"F2014L01268","name":"Taxation Administration Act 1953 – Exemption for lodgment of 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns – Large volume non-payers’ Instrument (No. 1) 2014","slug":"taxation-administration-act-1953-exemption-for-lodgment-of-2014-or-2015-minerals-resource-rent-tax-m","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":92284,"registerId":"commonwealth-F2014L01268-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 – Exemption for lodgment of 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns – Large volume non-payers’ Instrument (No. 1) 2014","content":"Legislative Instrument\n\nTaxation Administration Act 1953 – Exemption for lodgment of 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns – Large volume non‑payers’ Instrument (No.1) 2014\n\nI, George Hitti, Deputy Commissioner of Taxation, make this instrument under paragraph 117‑5(5)(b) of Schedule 1 to the Taxation Administration Act 1953.\n\nGeorge Hitti\n\nDeputy Commissioner of Taxation\n\nDated: 22 September 2014\n\n1.  Name of Instrument\n\nThis instrument is the Taxation Administration Act 1953 – Exemption for lodgment of 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns – Large volume non\\-payers’ Instrument (No.1) 2014.\n\n2. Commencement\n\nThis instrument commences on the day after its registration on the Federal Register of Legislative Instruments.\n\n3. Exemption from lodgment of 2014 or 2015 MRRT return\n\nEntities covered by this instrument for an MRRT year are not required to lodge an MRRT return for that MRRT year.\n\n4. Who is covered by this Instrument\n\nThis instrument applies to an entity for the 2014 or 2015 MRRT year if the entity:\n\n-   is required to lodge an MRRT return for that MRRT year,\n-   did not pay an MRRT instalment in respect of any instalment quarter during that MRRT year, and\n-   is an entity that the Commissioner has determined, in writing, to be a large volume non‑paying entity for that MRRT year.\n\n5. Definition\n\nTerms used in this instrument have the same meaning as defined in the:\n\n-   Minerals Resource Rent Tax Act 2012;\n-   Income Tax Assessment Act 1997; and\n-   Taxation Administration Act 1953.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2590},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope of exempting specific non-paying entities from lodgment requirements for the 2014 and 2015 MRRT years. It has not expanded beyond this administrative purpose."},"complexity_factors":["Relies on definitions contained in three separate Acts","Conditional application requires meeting three distinct criteria including a written Commissioner determination","Very short length (only 5 sections)"],"plain_english_summary":"This instrument exempts certain mining entities from lodging Minerals Resource Rent Tax (MRRT) returns for the 2014 and 2015 tax years.\n\n**Who it applies to:**\n- Entities required to file an MRRT return for 2014 or 2015\n- Entities that paid **no** MRRT instalments during any quarter of that year  \n- Entities specifically determined by the Tax Commissioner in writing to be \"large volume non-payers\"\n\n**What it does:**\nIf all three conditions are met, the entity does not need to submit an MRRT return for that year. This reduces paperwork for mining operations that had no tax liability during these periods.\n\n**Key terms:**\nTerms used (such as \"MRRT year\" and \"instalment quarter\") take their meaning from the *Minerals Resource Rent Tax Act 2012*, *Income Tax Assessment Act 1997*, and *Taxation Administration Act 1953*."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-exemption-for-lodgment-of-2014-or-2015-minerals-resource-rent-tax-m","history":"/api/acts/taxation-administration-act-1953-exemption-for-lodgment-of-2014-or-2015-minerals-resource-rent-tax-m/history","analysis":"/api/acts/taxation-administration-act-1953-exemption-for-lodgment-of-2014-or-2015-minerals-resource-rent-tax-m/analysis","conflicts":"/api/acts/taxation-administration-act-1953-exemption-for-lodgment-of-2014-or-2015-minerals-resource-rent-tax-m/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-exemption-for-lodgment-of-2014-or-2015-minerals-resource-rent-tax-m/important-cases","documents":"/api/acts/taxation-administration-act-1953-exemption-for-lodgment-of-2014-or-2015-minerals-resource-rent-tax-m/documents"}}