The Taxation of Mineral Resources – From the Resource Super Profits Tax to the Minerals Resource Rent Tax

Journal
Butler, M.
Australia
Asia-Pacific Tax Bulletin 2010 (Volume 16), No. 4
PriceUSD 45

The article charts the recent rapid and dramatic developments in the taxation of mineral resources in Australia. From the inception of the controversial resource super profits tax, to its sudden demise and far-reaching consequences, and to its proposed replacement, the minerals resource rent tax.