Summary

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

, and 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 , , , , and proposed to make consequential amendments. Also makes application and transitional arrangements.