10 Mar 14 MRRT - Low volume non-payers’ instrument made
Taxation Administration Act 1953 – Provision of further time for lodgment of the 2014 Minerals Resource Rent Tax (MRRT) Return – Low volume non-payers’ Instrument (No. 1) 2014 was made on 6 March 2014 and registered on the Federal Register of Legislative Instruments on 7 March 2014 as Legislative Instrument F2014L00237.
This instrument allows entities that are covered by it further time to lodge their 2014 MRRT return in light of the announcement to repeal the MRRT law with effect from 1 July 2014.
For a copy of the Explanatory Statement, click on the Explanatory Statement tab.