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Second Reading Speeches

Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011

Originating house
House of Representatives
Parliament no

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Part of a package of 11 bills, the bill: amends the:

Taxation Administration Act 1953
Administrative Decisions (Judicial Review) Act 1977
Income Tax Assessment Act 1997
in relation to: requirements for an annual minerals resource rent tax (MRRT) return and starting base return; an assessment regime for the MRRT; collection and recovery; instalment payments of MRRT on a quarterly basis; record keeping rules; the transfer of MRRT information from one entity to another; powers to access documents and premises; the service of documents; choices available to taxpayers in determining their tax liabilities; public rulings; and an annual reporting requirement; and
Administrative Decisions (Judicial Review) Act 1977
A New Tax System (Goods and Services Tax) Act 1999
Crimes (Taxation Offences) Act 1980
Income Tax Assessment Act 1997
Taxation (Interest on Overpayments and Early Payments) Act 1983
and proposed
Minerals Resource Rent Tax Act 2012
to make consequential amendments. Also makes application and transitional arrangements.