The Minerals Resources Rent Tax and the erosion of property rights issues for the mining industry

Michael Blissenden

    Research output: Contribution to journalArticlepeer-review

    Abstract

    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 be 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.
    Original languageEnglish
    Pages (from-to)88-90
    Number of pages3
    JournalTaxation in Australia
    Volume45
    Issue number2
    Publication statusPublished - 2010

    Keywords

    • mineral industries
    • taxation

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