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Treasury has released for public comment an exposure draft and draft explanatory memorandum that cover proposed miscellaneous amendments to the taxation laws, including minor amendments to the Minerals Resource Rent Tax and Petroleum Resource Rent Tax legislation.

The amendments seek to ensure the law operates as intended by correcting technical or drafting defects, removing anomalies and addressing unintended outcomes. The amendments are part of the Government’s commitment to the care and maintenance of the taxation laws.

Note that this consultation is separate to the consultation paper "Miscellaneous amendments to the taxation laws" released in February 2012.

The closing date for submissions is Wednesday 12 September 2012.


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