Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This area of uncertainty is set to undergo significant reform. This paper considers past issues and explores the application of the new rules.
Topics covered include:
- context of native title agreements
- current tax and GST issues for both the miners and native title groups
- review of reform proposals
- practical issues.
Miranda is a leading international expert on tax law and policy, and Director of the Tax and Transfer Policy Institute at Crawford School, Australian National University (ANU) in Canberra. Professor Stewart has more than 20 years experience working at the leading edge of policy research, design and development. She joined ANU from the University of Melbourne, where she was a Director of Tax Studies for many years. She has previously worked at New York University School of Law in the United States, in major Australian law firms advising business on tax law, and at the ATO advising on business tax law and policy, and has consulted for government on various tax and transfer policy issues.
- Current at
30 June 2015