Mineral Resource Taxation in Australia
Author: Lindsay Hogan
Publisher:
Published: 2007-01-01
Total Pages: 110
ISBN-13: 9781920925826
DOWNLOAD EBOOK →Lanterna Rally
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Taxation of Mineral Rents
Author: Ross Garnaut
Publisher:
Published: 1983
Total Pages: 360
ISBN-13:
DOWNLOAD EBOOK →How should governments manage their countries mineral and oil-gas resources? This book deals with the relationships between governments and mining companies; governments participation in mining enterprises; stabilization in the face of fluctuating mineral revenue; and possible forms for tax systems and their administration.
Policy Forum
Author: Wayne Mayo
Publisher:
Published: 2015
Total Pages:
ISBN-13:
DOWNLOAD EBOOK →Australia's community ownership of mineral resources and traditional value- or volume-based royalties imposed by regional governments in Australia's federal system set the scene for proposals to replace these traditional royalties with well-designed profit-based imposts. Such replacement offers better allocation of investment funds within Australia's mineral resources sector, including investment in marginal operations that would be unprofitable under traditional royalties, and full economic recovery of minerals. A recent Australian government proposed a cash flow tax of bold design incorporating delayed full loss offset (removing the risk, inherent in traditional resource rent taxes, of losing the value of expenditure deductions), as well as arrangements nullifying the effect of traditional regional government royalties. In the event, this bold design was not implemented, and one related insight is that full loss offset, viewed by one person as a crucial design feature for efficient outcomes, is a waste of taxpayer funds to another. Replacement of traditional royalties would require solid tax design coupled with meticulous and judicious consultation.
Mineral and Petroleum Resources Rent Tax Legislation 2013
Author: Australia
Publisher:
Published: 2013
Total Pages: 502
ISBN-13: 9780864608246
DOWNLOAD EBOOK →Contains all the essential tax legislation relating to the minerals resource rent tax (MRRT) and petroleum resource rent tax (PRRT) in a single volume with an easy-to-follow, logical layout.
Mining and Minerals Processing
Author: Australian Bureau of Agricultural and Resource Economics
Publisher:
Published: 1990
Total Pages: 98
ISBN-13:
DOWNLOAD EBOOK →Financial Appraisal of the Impact of the Amended Australian Mineral Resource Rent Tax on the Mining Industry
Mineral Taxation and Risk in Australia
Mining Taxation in ASEAN, Australia and Papua New Guinea
Non-Renewable Resource Taxation
Author: Lindsay Hogan
Publisher:
Published: 2014
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOK →In July 2010, the Australian Government announced that, effective from 1 July 2012, the petroleum resource rent tax will apply to all offshore and onshore oil and gas projects (including liquefied natural gas and coal seam gas projects), and a minerals resource rent tax will apply to coal and iron ore projects. State/territory governments mainly apply ad valorem royalties to oil and gas, coal and iron ore projects; these royalty payments will be creditable under the Australian Government's resource rent taxes. This paper argues that a hybrid system allows governments to collect a minimum return to the non-renewable resource through the ad valorem royalty and a share of the rent from higher-profit projects through the rent-based tax. This paper also provides updated and expanded estimates of the potential shortfall in resource taxation revenue over the period 1992-1993 to 2009-2010 by comparing actual revenue with revenue under a range of hypothetical Brown taxes.
Taxation of Mineral Resources
