Minerals Resource Rent Tax Repeal and Other Measures Bill 2013 [Provisions]

2 December 2013

© Commonwealth of Australia 2013
ISBN 978-1-74229-923-5

View the report as a single document - (PDF 1067KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee (PDF 12KB)
Chapter 1 - Introduction and conduct of the inquiry (PDF 83KB)

Consultation on the Bill
Conduct of the inquiry
Overview of the policy context
Summary of changes given effect by the Bill
Date of effect of measures in the Bill
Financial impact of the Bill
Table 2: Financial impact of the repeal of the MRRT and repeal and rephasing of related measures[12]

Chapter 2 - Views on the Bill (PDF 282KB)

Views on the Bill as a whole
Schedule 1: Minerals resource rent tax
Schedule 2: Loss carry-back
Schedules 3 and 4: Capital allowances for small business entities
Schedule 5: Geothermal expenditure deduction
Schedule 6: Rephasing the Superannuation Guarantee Charge percentage
Schedule 7: Repeal of the low income superannuation contribution
Schedules 8 and 9: Repeal of income support bonus and schoolkids bonus
Committee view

Labor Members Dissenting Report - Inquiry into the Minerals Resource Rent Tax Repeal and other Measures Bill 2013 (PDF 13KB)
Dissenting Report by Labor Members (PDF 150KB)

The Minerals Resource Rent Tax Repeal and Other Measures Bill 2013
Labor's support for the MMRT
Low income earners
Superannuation measures
Small business provisions
MRRT and the Mining Industry

APPENDIX 1 - Submissions received (PDF 18KB)

Tabled documents
Answers to Questions on Notice

APPENDIX 2 - Public Hearings and Witnesses (PDF 10KB)

For further information, contact:

Committee Secretary
Senate Economics Legislation Committee
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
Fax: +61 2 6277 5719