50‑1 What this Division is about50‑1 What this Division is about

#### 50‑1 What this Division is about Assessed MRRT that a miner is liable to pay, and any associated interest charges, must be paid to the Commissioner by the time provided under this Division. > Note 1: For payment of instalments, see Division 115 in Schedule 1 to the Taxation Administration Act 1953. > Note 2: For provisions about the collection and recovery of MRRT and other tax‑related liabilities, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953. Table of sections Operative provisions 50‑5 When assessed MRRT is payable 50‑10 When shortfall interest charge is payable 50‑15 General interest charge payable on unpaid assessed MRRT or shortfall interest charge