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Mining and petroleum interests paper

Published on 29 Jul 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • what tenements are 'dutiable property'?
  • what tenements are 'land' under the landrich/landholder rules?
  • fixtures and mining infrastructure
  • farm-in agreements.

Author profile:

Author Photo - Michael PEREZ
Michael PEREZ

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This was presented at Tenth Annual States’ Taxation Conference .

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