Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
155‑90 Review of assessments155‑90 Review of assessments
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155‑90 Review of assessments
(1) You may object, in the manner set out in Part IVC of this Act, against an assessment of an *assessable amount of yours if you are dissatisfied with the assessment. (2) You cannot object under subsection (1) against an assessment ascertaining that: (a) you have no *taxable mining profit for an *MRRT year; or (b) you have a taxable mining profit and no *MRRT payable for an MRRT year; unless you are seeking an increase in your liability.
23 Subsection 255‑5(2) in Schedule 1
Omit “Second Commissioner or a Deputy Commissioner”, substitute “*Second Commissioner or a *Deputy Commissioner”.
24 Paragraph 255‑45(1)(b) in Schedule 1
Omit “Second Commissioner or a Deputy Commissioner”, substitute “*Second Commissioner or a *Deputy Commissioner”.
25 At the end of Chapter 4 in Schedule 1
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