50‑5 When assessed MRRT is payable50‑5 When assessed MRRT is payable

#### 50‑5 When assessed MRRT is payable (1) \*Assessed MRRT that a miner must pay under section 10‑20 for an \*MRRT year is due and payable on the first day of the sixth month after the end of the MRRT year. > Note: Example: If the miner’s MRRT year is the same as the financial year, the assessed MRRT would be due and payable on 1 December. > Note: The Commissioner may defer the time at which the assessed MRRT is due and payable: see section 255‑10 in Schedule 1 to the Taxation Administration Act 1953. (2) To avoid doubt, the \*assessed MRRT may be taken to have been due and payable at a time before the \*assessment was made. (3) If the Commissioner amends a miner’s \*assessment, any extra \*assessed MRRT resulting from the amendment is due and payable 21 days after the day on which the Commissioner gives the miner notice of the amended assessment.