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Minerals resources rent tax (MRRT) paper


This paper covers:

  • overview of the MRRT
  • the MRRT principles
  • the MRRT will apply to coal and iron ore projects
  • calculation of MRRT taxable profit
  • MRRT deductible expenditure.

Author profiles

James Macky CTA
James is a Partner with KPMG, and has been advising on corporate and international tax for over 20 years. In recent years, James has worked with clients in the finance, manufacturing, entertainment and natural resources sectors to manage their tax obligations in relation to international tax matters as they relate to acquisitions, divestments, permanent establishment, withholding tax and on-going residency issues. James is a regular presenter for the Tax Institute and other industry tax bodies. - Current at 23 October 2019
Click here to expand/collapse more articles by James MACKY.
Nathan O'Connor
Nathan is a Partner in KPMG’s Perth tax practice with over 13 years’ experience servicing the corporate tax requirements of KPMG’s clients. He leads a team of dedicated tax professionals in advising on income tax and capital gains tax matters affecting the energy and natural resources industries in Australia and overseas including oil and gas projects in the Timor Sea and North West Shelf. Nathan also leads the Perth office’s petroleum royalty practice. Nathan’s clients in the industry include CNOOC Limited, Itochu Corporation and Mitsui Corporation. - Current at 16 June 2010


This was presented at 2010 National Resources Tax Conference .

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Individual sessions

ATO energy & resources update

Author(s):  Michael Smithson

Materials from this session:

Case study: Income tax issues for resources projects

Author(s):  Lynette Purcell,  Andrew NELSON,  Jason Mulgat,  Basil MISTILIS

Materials from this session:

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