Taxation Administration Act 1953 - Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return - Non-Payers Instrument (No.1) 2012
Reference: MRRT 2012/3
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 17 July 2012
Signatory: Stephanie Martin Deputy Commissioner of Taxation
Registration number: F2012L01581
Registration date: 19 July 2012


1. Name of Instrument: This instrument is the Taxation Administration Act 1953 - Provision of further time for lodgment of the 2013 Minerals Resource Rent Tax (MRRT) Return - Non-Payers Instrument (No.1) 2012. | 2. Commencement: This instrument is taken to have commenced on the day after registration. | 3. Application: This instrument applies to provide further time for an entity which is not liable to pay a positive amount of MRRT for the 2013 MRRT year to lodge its 2013 MRRT return by extending the due date for lodgment from the first day of the sixth month following the end of the 2013 MRRT year until the first day of the twelfth month following the end of that year. | 4. Who is covered by this Instrument: This instrument applies to an entity that: • is required to lodge an MRRT return for the 2013 MRRT year, and • is not liable to pay a positive amount of MRRT for the 2013 MRRT year • is required to lodge an MRRT return for the 2013 MRRT year, and • is not liable to pay a positive amount of MRRT for the 2013 MRRT year | 5. Definition: The terms used in this legislative 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 .