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My Client: The Junior Explorer
Published on 18 Sep 2012 | Took place at RACV Club, Melbourne, VIC
- This seminar looked at the tax implications for your clients who are junior explorers. The seminar provided an overview of general considerations together with an in-depth look at the issues facing such companies as they expand overseas.
- The seminar covered:
- Part I: General considerations
- deductibility of exploration costs
- impact of capital raisings
- employment tax issues (shares and options issued to employees and directors)
- implications of farm-ins and farm-outs
- Part II: Offshore expansion
- structuring offshore exploration activity
- deductibility of head office costs
- treatment of funding offshore activities
- Part III: Resource Taxes
- overview of the MRRT and PRRT regimes
- implications for junior explorers.
Individual sessions
The income tax considerations faced by junior explorers
Author(s):
Jason BARNES
This paper looks at the tax implications for your clients who are junior explorers. The paper provides an overview of general considerations together with an in-depth look at the issues facing such companies as they expand overseas. The paper covers:
Materials from this session:
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