Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
117‑15 Additional MRRT returns117‑15 Additional MRRT returns
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117‑15 Additional MRRT returns
(1) In addition to the *MRRT returns required under section 117‑5, you must give the Commissioner: (a) such further or fuller MRRT returns; or (b) such other MRRT returns for an *MRRT year or a specified period, whether or not you have given the Commissioner an MRRT return for the same period; as the Commissioner directs you to give (including any MRRT return in your capacity as agent or trustee). (2) The *approved form for a further or fuller *MRRT return may require information to be provided relating to: (a) the *MRRT year to which the return relates; or (b) one or more preceding MRRT years; or (c) both the MRRT year to which the return relates, and one or more preceding MRRT years.