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The Mabo decision. Part 1: can mining companies claim a deduction for contesting Native Title Claims over land?

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Published on 01 Apr 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Many expenses are incurred by mining companies in negitiating agreements with native title holders and in resisting and dealing with claims. This article looks at the deductibility of native title expenses, and considers whether they form part of the cost base of the relevant asset for CGT purposes.

Author profile

Warren Black
Warren is a graduate of the University of WA in Commerce and Law. He received first class honours in Law, winning the Mallesons Stephen Jacques prize with his thesis 'The Tax Implications of Native Title Compensation payments'. Warren has over 13 years experience in taxation including 10 years in the Australian Taxation Office. Warren has worked for over three years in private law practice, with a strong interest in International Tax and Offshore Planning, and CGT planning. Warren has also contributed articles to various journals, including The Tax Specialist published by the Taxation Institute. - Current at 19 September 2003
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