Taxation Administration Act 1953 – Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return – Low volume non payers’ Instrument (No 1) 2013 was made on 13 November 2013 and registered on the Federal Register of Legislative Instruments on 15 November 2013 as Legislative Instrument 2013 No F2013L01940.
This instrument allows entities to which it applies further time to lodge their 2013 MRRT return in light of the announcement to repeal the MRRT law with effect from 1 July 2014.
This instrument applies to an entity for the 2013 MRRT year if the entity:
- is required to lodge an MRRT return for the 2013 MRRT year, and
- did not pay an MRRT instalment in respect of any instalment quarter during the 2013 MRRT year, and
- is not a "major producer" as defined in clause 5 of the instrument for the 2013 MRRT year.
For a copy of the Explanatory Statement, click on the Explanatory Statement tab.