State taxes Payroll tax Land tax

Mining - duty issues

Source: Western Australia

Published Date: 26 Jul 2012


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?

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Individual Session

Mining - duty issues

Author(s): Amrit Macintyre CTA
Materials from this session:


  • Published By: Amrit Macintyre CTA
  • Published On:26 Jul 2012
  • Took place at:Burswood Entertainment Comples, Perth

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State taxes Payroll tax Land tax 2012

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