Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 14, 2012
Compilation No. 4
Compilation date: 25 June 2015
Includes amendments up to: Act No. 70, 2015
Registered: 16 July 2015
About this compilation
This compilation
This is a compilation of the Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 that shows the text of the law as amended and in force on 25 June 2015 (the compilation date).
This compilation was prepared on 1 July 2015.
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1--Amendment of the Taxation Administration Act 1953 not related to assessments
Schedule 2--Amendments related to assessments
Part 1--Amendments
Taxation Administration Act 1953
Part 2--Alternative amendments
Administrative Decisions (Judicial Review) Act 1977
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Schedule 3--Amendment of other Acts
Part 1--Amendments commencing at the same time as the Minerals Resource Rent Tax Act 2012 commences
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
Part 2--Amendments with other commencements
Administrative Decisions (Judicial Review) Act 1977
Income Tax Assessment Act 1997
Minerals Resource Rent Tax Act 2012
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.
A = Act | orig = original |
ad = added or inserted | par = paragraph(s)/subparagraph(s) |
am = amended | /sub-subparagraph(s) |
amdt = amendment | pres = present |
c = clause(s) | prev = previous |
C[x] = Compilation No. x | (prev ... ) = previously |
Ch = Chapter(s) | Pt = Part(s) |
def = definition(s) | r = regulation(s)/rule(s) |
Dict = Dictionary | Reg = Regulation/Regulations |
disallowed = disallowed by Parliament | reloc = relocated |
Div = Division(s) | renum = renumbered |
exp = expires/expired or ceases/ceased to have | rep = repealed |
effect | rs = repealed and substituted |
F = Federal Register of Legislative Instruments | s = section(s)/subsection(s) |
gaz = gazette | Sch = Schedule(s) |
LI = Legislative Instrument | Sdiv = Subdivision(s) |
SLI = Select Legislative Instrument | |
(md) = misdescribed amendment | SR = Statutory Rules |
mod = modified/modification | Sub-Ch = Sub-Chapter(s) |
No. = Number(s) | SubPt = Subpart(s) |
o = order(s) | underlining = whole or part not |
Ord = Ordinance | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 | 14, 2012 | 29 Mar 2012 | Sch 1, Sch 2 (items 1-9), Sch 3 and Sch 4: 1 July 2012 (s 2(1) items 1-3, 5-9) Sch 2 (items 10-28): Never commenced |
|
39, 2012 | 15 Apr 2012 | Sch 1 (items 265-268, 271): 29 Mar 2012 | -- | |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 | 88, 2013 | 28 June 2013 | Sch 7 (items 72-75): 1 July 2012 (s 2(1) (item 15) | -- |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 | 96, 2014 | 5 Sept 2014 | Sch 1 (items 46, 122-124): 30 Sept 2014(s2(1) item 2) | Sch 1 (items 122-124) |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 6 (item 41): 1 July 2012 (s 2(1) item 14) | -- |
Provision affected | How affected |
s. 2..................... | am. No. 39, 2012 |
Schedule 3 |
|
Note to item 90............. | rep. No. 39, 2012 |
Item 16.................. | am No 70, 2015 |
Sch 4................... | rep No 96, 2014 |
item 1................... | rep No 96, 2014 |
item 1A.................. | ad No 88, 2013 |
| rep No 96, 2014 |
item 2................... | rep No 96, 2014 |
item 3................... | rep No 96, 2014 |
item 4................... | rep No 96, 2014 |
item 5................... | rep No 96, 2014 |
item 6................... | rep No 96, 2014 |
item 7................... | rep No 96, 2014 |
item 8................... | rep No 96, 2014 |
item 9................... | rep No 96, 2014 |
item 10.................. | am No 88, 2013 |
| rep No 96, 2014 |
item 11.................. | rep No 96, 2014 |
item 12.................. | rep No 96, 2014 |
item 13.................. | rep No 96, 2014 |
item 14.................. | rep No 96, 2014 |
item 15.................. | am No 88, 2013 |
| rep No 96, 2014 |