{"id":"F2012L01579","name":"Taxation Administration Act 1953 – Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return – Payers Instrument (No.1) 2012","slug":"taxation-administration-act-1953-provision-of-further-time-for-lodgment-of-the-2013-minerals-resourc","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":89550,"registerId":"commonwealth-F2012L01579-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 – Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return – Payers Instrument (No.1) 2012","content":"Legislative Instrument\n\nTaxation Administration Act 1953 ‑\n\nProvision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return ‑ Payers Instrument (No.1) 2012\n\nI, Stephanie Martin, Deputy Commissioner of Taxation, make this instrument under paragraph 117‑5(5)(a) of Schedule 1 to the Taxation Administration Act 1953.\n\nStephanie Martin\n\nDeputy Commissioner of Taxation\n\nDated: 17 July 2012\n\n1.  Name of Instrument\n\nThis instrument is the Taxation Administration Act 1953 ‑ Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return ‑ Payers Instrument (No.1) 2012.\n\n2. Commencement\n\nThis instrument is taken to have commenced on the day after registration.\n\n3. Application\n\nThis instrument applies to provide further time for an entity which is liable to pay a positive amount of MRRT for the 2013 MRRT year to lodge its 2013 MRRT return by extending the due date for lodgment from the first day of the sixth month following the end of the 2013 MRRT year until the first day of the ninth month following the end of that year.\n\n4. Who is covered by this Instrument\n\nThis instrument applies to entities that:\n\n-   are required to lodge an MRRT return for the 2013 MRRT year; and\n-   are liable to pay a positive amount of MRRT for the 2013 MRRT year.\n\n5. Definition\n\nThe terms used in this legislative instrument have the same meaning as defined in the:\n\n-   Minerals Resource Rent Tax Act 2012;\n-   Income Tax Assessment Act 1997; or\n-   Taxation Administration Act 1953.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1802},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its narrow administrative purpose of extending the lodgment deadline for the specific 2013 MRRT year and has not expanded beyond this technical, time-limited function."},"complexity_factors":["Document contains only 5 operative sections covering name, commencement, application, coverage, and definitions","Single, clear condition for application (positive MRRT liability for 2013)","Limited cross-referencing restricted to definition sections of three parent Acts","No nested exceptions, provisos, or conditional logic chains"],"plain_english_summary":"This instrument gives mining companies extra time to submit their 2013 Minerals Resource Rent Tax (MRRT) returns to the Australian Taxation Office.\n\n**What it does**\nNormally, companies liable for this mining tax must lodge (submit) their annual return by the first day of the sixth month after their financial year ends. This instrument extends that deadline to the first day of the ninth month—effectively granting an extra three months to file.\n\n**Who it affects**\nMining entities that:\n- Are required to lodge an MRRT return for the 2013 financial year, and  \n- Actually owe a positive amount of tax (rather than owing nothing or being owed a refund)\n\n**Why it matters**\nThis administrative extension provides breathing room for affected taxpayers to complete the complex calculations involved in determining their mining tax liability."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-provision-of-further-time-for-lodgment-of-the-2013-minerals-resourc","history":"/api/acts/taxation-administration-act-1953-provision-of-further-time-for-lodgment-of-the-2013-minerals-resourc/history","analysis":"/api/acts/taxation-administration-act-1953-provision-of-further-time-for-lodgment-of-the-2013-minerals-resourc/analysis","conflicts":"/api/acts/taxation-administration-act-1953-provision-of-further-time-for-lodgment-of-the-2013-minerals-resourc/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-provision-of-further-time-for-lodgment-of-the-2013-minerals-resourc/important-cases","documents":"/api/acts/taxation-administration-act-1953-provision-of-further-time-for-lodgment-of-the-2013-minerals-resourc/documents"}}