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The income tax considerations faced by junior explorers presentation

Published on 18 Sep 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation looks at the tax implications for your clients who are junior explorers. The presentation provides an overview of general considerations together with an in-depth look at the issues facing such companies as they expand overseas.

The presentation covers:

  • Part I: General considerations
    • deductibility of exploration costs
    • impact of capital raisings
    • employment tax issues (shares and options issued to employees and directors)
    • implications of farm-ins and farm-outs
  • Part II: Offshore expansion
    • structuring offshore exploration activity
    • deductibility of head office costs
    • treatment of funding offshore activities
  • Part III: Resource Taxes
    • overview of the MRRT and PRRT regimes
    • implications for junior explorers.

Author profile:

Jason BARNES
Current at 05 December 2010 Click here to expand/collapse more articles by Jason BARNES.
 

 

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