Taxation Administration Act 1953 - Exemption for lodgment of 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns - Large volume non-payers' Instrument (No. 1) 2014
Reference: MRRT 2014/4
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 22 September 2014
Signatory: George Hitti Deputy Commissioner of Taxation
Registration number: F2014L01268
Registration date: 24 September 2014


1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Exemption for lodgment of 2014 or 2015 Minerals Resource Rent Tax (MRRT) Returns - Large volume non-payers' Instrument (No. 1) 2014. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Exemption from lodgment of 2013, 2014 or 2015 MRRT return: Entities covered by this instrument for an MRRT year are not required to lodge an MRRT return for that MRRT year. | 4. Who is covered by this Instrument: This instrument applies to an entity for the 2014 or 2015 MRRT year if the entity: • is required to lodge an MRRT return for that MRRT year, • did not pay an MRRT instalment in respect of any instalment quarter during that MRRT year, and • is an entity that the Commissioner has determined, in writing, to be a large volume non-paying entity for that MRRT year. • is required to lodge an MRRT return for that MRRT year, • did not pay an MRRT instalment in respect of any instalment quarter during that MRRT year, and • is an entity that the Commissioner has determined, in writing, to be a large volume non-paying entity for that MRRT year. | 5. Definition: Terms used in this instrument have the same meaning as defined in the: • Minerals Resource Rent Tax Act 2012; • Income Tax Assessment Act 1997; or • Taxation Administration Act 1953. • Minerals Resource Rent Tax Act 2012; • Income Tax Assessment Act 1997; or • Taxation Administration Act 1953.