Resources taxation legislation

The following information provides links to Australian Government legislation which underpins the collection of Australian Government resource taxes.

For legislation for onshore minerals and petroleum see States and territories.

Minerals taxation

Minerals Resource Rent Tax (MRRT) revenues are collected under the Minerals Resource Rent Tax Act 2012.

The following links provide access to the legislation, amendments and other MRRT related information.

Petroleum taxation

Petroleum Resource Rent Tax (PRRT) revenues are collected under:

Other PRRT legislation includes:

Legislation relating to offshore petroleum can be found at Offshore Petroleum Regulation and Legislation webpage.

Further information relating to resources taxation legislation, such as interpretive decisions, case decision summaries, taxation rulings and case judgements can be found on the ATO legal database.

Crude oil excise

The following links provide access to legislation and amendments regarding to crude oil excise.

More information

For more information about resources taxation, see Resources taxation.

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