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Minerals Resource Rent Tax (MRRT): Mining project evaluation techniques

Published on 01 Aug 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

It is contended that narrow outcomes are the result of using the prevalent mining industry project technique of internal rate of return (IRR) for the modelling of the proposed Minerals Resource Rent Tax (MRRT). For tax practitioners unfamiliar with the mining sector, the modelling (using current MRRT assumptions) that the mining industry typically uses for their projects is shown, followed by a discussion on why the IRR technique skews views of the proposed tax.

Author profiles:

Richard NASH
Richard is a Resource Industry Consultant for BNN Services Pty Ltd.
Current at 01 August 2010

 
Diane Kraal
Diane is a Senior Lecturer, Department of Business Law and Taxation, Monash Business School, Monash University, Australia. Current at 04 July 2016 Click here to expand/collapse more articles by Dr Diane KRAAL.
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