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Mining - duty issues presentation


The mining sector can give rise to transactions that produce unexpected stamp duty outcomes. This presentation looks at some of the pitfalls that can arise and the impact that the federal MRRT might have on the stamp duty regime, including:

  • mining tenements - when are they interests in land?
  • mining leases - how are they taxed?
  • off take agreements - sale of goods?
  • mining equipment - fixtures or not?
  • farm-in agreements - what are the rules?
  • royalty agreements - duty characterisation
  • MRRT - what is the impact on duty?

Author profile

Everton MacIntyre CTA
Amrit MacIntyre, CTA, is a Partner at Baker & McKenzie in Sydney. He practises in indirect taxes, including stamp duty. He was admitted to practice in 1988. He is the co-author of the CCH Australian GST Guide loose-leaf service and the CCH Duties Law & Practice loose-leaf services. Amrit is also the co-author of GST and the Financial Markets. He Chairs The Tax Institute/New South Wales Office of State Revenue Liaison Committee. He is also a member of the Australian Taxation Office Public Rulings Panel. - Current at 22 April 2014
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This was presented at 12th Annual States' Taxation Conference .

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

Individual sessions

State taxes update

Author(s):  Sue BOSCH

Materials from this session:

The state tax cases 'essential toolbox'.

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Corporate 'recombinations'

Author(s):  Costa KOUTSIS

Materials from this session:

Further details about this event:


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