Published on 01 Aug 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The new Minerals Resources Rent Tax will affect those mining companies extracting iron ore and coal from the land. Although the tax will not commence until 1 July 2012, current mining projects will also be affected and brought within the regime. This article examines the effect of this tax
on the existing mining rights held by miners and explores how such a tax impacts on the property rights inherently held within such mining rights.
Michael is Associate Professor of Law at the University of Western Sydney. Current at 01 February 2015
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