The Taxation Administration Act 1953 – Provision of further time for lodgment of the 2014 Minerals Resource Rent Tax (MRRT) Return – Low volume non-payers’ Instrument (No 1) 2014 was registered on Fri 7.3.2014. It allows entities that are covered by it further time to lodge their 2014 MRRT return in light of the announcement to repeal the MRRT law with effect from 1 July 2014. The due date is until the later of: 1 December 2014, and the first day of the sixth month after the end of the entity’s 2014 MRRT year.

[LTN 45, 7/3/14]