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 75million,ameasuredesignedsoasnottoburdensmallbusiness.Theoriginalthresholdwastobe75 million, a measure designed so as not to burden small business. The original threshold was to be 75million,ameasuredesignedsoasnottoburdensmallbusiness.Theoriginalthresholdwastobe50 million until independent MP Andrew Wilkie negotiated an amendment. Around 320 companies would have potentially been 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the Mining Tax Repeal Bill finally passed both houses of Parliament on 2 September 2014 and the tax was subsequently repealed. A January 2014 poll conducted by UMR Research, however, found that a majority of Australians still think that multinational mining companies do not pay enough tax. Supporters of the tax also point to continually-large profits produced by Australian-based mining operations, 83% of which are foreign-owned. (en)
矿产资源租赁税（Mineral Resources Rent Tax），原称资源超额利润税（Resources Super Profits Tax），是澳大利亚政府计划中的一项税。 (zh)
矿产资源租赁税（Mineral Resources Rent Tax），原称资源超额利润税（Resources Super Profits Tax），是澳大利亚政府计划中的一项税。 (zh)
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 75million,ameasuredesignedsoasnottoburdensmallbusiness.Theoriginalthresholdwastobe75 million, a measure designed so as not to burden small business. The original threshold was to be 75million,ameasuredesignedsoasnottoburdensmallbusiness.Theoriginalthresholdwastobe50 million until independent MP Andrew Wilkie negotiated an amendment. Around 320 companies would have potentially been affected by the changes. (en)