117-10
CurrentThe form and contents of MRRT returns
Part 3-15Minerals Resource Rent Tax
Division 117MRRT returns and starting base returns
117-10 The form and contents of MRRT returns
(1)
Your *MRRT return for an *MRRT year must be in the *approved form.
(2)
The *approved form for an *MRRT return must require information to be provided relating to the following:
(a)
your *taxable mining profit for the *MRRT year;
(b)
your *MRRT payable for the MRRT year.
Note:
If you have chosen the simplified MRRT method under Division 200 of the Minerals Resource Rent Tax Act 2012, both of these amounts will be zero.
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