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The taxation of mineral resources - from the resource super profits tax to the minerals resource rent tax.

Publication date: 07 Oct 10 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 16 No 4 July/August 2010

Pages: pp. 292-295

Abstract:
This article charts the recent rapid and dramatic developments in the taxation of mineral resources in Australia. From the inception of the controversial resource super profits tax, to its sudden demise and far-reaching consequences, the minerals resource rent tax.

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Author profile

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 04 January 2018
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