Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
117‑1 What this Division is about117‑1 What this Division is about
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117‑1 What this Division is about
You are obliged to give the Commissioner an MRRT return for each MRRT year in which you have a mining project interest or pre‑mining project interest, unless the Commissioner does not require you to lodge a return.
You are also obliged to give the Commissioner a starting base return for the first MRRT year.
Table of sections
Operative provisions
117‑5 Who must give MRRT returns
117‑10 The form and contents of MRRT returns
117‑15 Additional MRRT returns
117‑20 Starting base returns
117‑25 Electronic lodgement of MRRT returns and starting base returns
117‑30 MRRT returns and starting base returns treated as being duly made