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Mineral resources rent tax (MRRT) presentation

Published on 25 Oct 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • overview of the MRRT
    • key principles
    • calculation
  • MRRT taxable profit
    • assessable revenue
    • deductible expenses
    • losses & royalties
    • $50m threshold
    • starting base credit
  • were to from here?

Author profiles:

James Macky CTA
James is a Partner with KPMG, and has been advising on corporate tax for 20 years. James is the leader of KPMG’s Tax Advisory Services business and is the Chair of KPMG’s Energy and Natural Resources group in Victoria. In addition he is a Senior Fellow of the University of Melbourne, lecturing in Mineral and Petroleum Tax. Current at 31 March 2016 Click here to expand/collapse more articles by James MACKY.
 
Nathan O'Connor
Nathan is a Partner in KPMG’s Perth tax practice with over 13 years’ experience servicing the corporate tax requirements of KPMG’s clients. He leads a team of dedicated tax professionals in advising on income tax and capital gains tax matters affecting the energy and natural resources industries in Australia and overseas including oil and gas projects in the Timor Sea and North West Shelf. Nathan also leads the Perth office’s petroleum royalty practice. Nathan’s clients in the industry include CNOOC Limited, Itochu Corporation and Mitsui Corporation. Current at 16 June 2010 Click here to expand/collapse more articles by Nathan O'CONNOR.

This was presented at 2010 National Resources Tax Conference.

Get a 20% discount when you buy all the items from this event.

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