Minerals Resource Rent Tax - 2nd Exposure Draft
14 October 2011
On 18 September 2011, the Government released for public comment a second Exposure Draft Bill and Explanatory Memorandum for the proposed MRRT incorporating additional provisions and feedback on the first draft (released on 10 June 2011). Following on from our 10 August 2011 Tax Brief on the first Exposure Draft, this Tax Brief summarises the main changes in the second draft from the first draft. Submissions on the second draft closed on 5 October 2011.
For our full Tax Brief click here