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Minerals Resource Rent Tax
The Minerals Resource Rent Tax (MRRT) was a tax on profits generated from the mining of non-renewable resources in Australia. It was a replacement for the proposed Resource Super Profit Tax (RSPT).
The tax, levied on 30% of the "super profits" from the mining of iron ore and coal in Australia, was introduced on 1 July 2012.〔 A company was to pay the tax when its annual profits reach $75 million, a measure designed so as not to burden small business.〔 The original threshold was to be $50 million until independent MP Andrew Wilkie negotiated an amendment. Around 320 companies will potentially be affected by the changes.〔
The Coalition, led by Tony Abbott, went to the 2010 and 2013 elections promising to repeal the tax. The Coalition won the 2013 election, and after one failed attempt to pass the bill, the Mining Tax Repeal Bill finally passed both houses of Parliament on 2 September 2014 and the tax was subsequently repealed.
==Introduction==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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