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Mining - duty issues paper

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Published on 26 Jul 12 by NATIONAL DIVISION, THE TAX INSTITUTE

The mining sector can give rise to transactions that produce unexpected stamp duty outcomes. This paper looks at some of the pitfalls that can arise and the impact that the federal MRRT might have on the stamp duty regime, including:

  • mining tenements - when are they interests in land?
  • mining leases - how are they taxed?
  • off take agreements - sales of goods?
  • mining equipment - fixtures or not?
  • farm-in agreements - what are the rules?
  • royalty agreements - duty characterisation
  • MRRT - what is the impact on duty?

Author profile

Everton MacIntyre
Amrit is a partner in the Sydney office of Baker McKenzie where he focuses on taxation planning and advisory work. He is one of Australia’s most prominent tax lawyers and is a member of the Australian Taxation Office Public Rulings Panel and chairperson of Office of State Revenue/Taxation Institute of Australia Liaison Committee. Amrit is recognised as a leading practitioner in Asia Pacific Legal 500, Chambers Asia Pacific, International Tax Review’s World Tax, International Tax Review’s Indirect Tax Leaders Guide, International Tax Review’s Tax Controversy Leaders Guide, PLC Which Lawyer?, Tax Directors Handbook, Who’s Who Legal Corporate Tax and The Australian Financial Review’s Best Lawyers in Australia. - Current at 27 May 2021
Click here to expand/collapse more articles by Amrit MACINTYRE.

 

This was presented at 12th Annual States' Taxation Conference .

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Individual sessions

2011-2012 State taxes cases update

Author(s):  James PETTERSON

Materials from this session:

State taxes update

Author(s):  Sue BOSCH

Materials from this session:

Voluntary compliance

Author(s):  Jim RICHARDS

Materials from this session:

Payroll tax black holes

Author(s):  Gary MATTHEWS

Materials from this session:

Penalties and interest - Affecting duties and payroll tax

Author(s):  Nick HEGGART

Materials from this session:

The state tax cases 'essential toolbox'.

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Corporate 'recombinations'

Author(s):  Costa KOUTSIS

Materials from this session:

Duty issues affecting partnerships

Author(s):  Matthew SEALEY

Materials from this session:

Employment expenses and obligations aligned with payroll tax

Author(s):  Greg KENT

Materials from this session:

The contraction of the duty base and its effect on land based duties

Author(s):  Adrian CHEK

Materials from this session:

Mining - duty issues

Author(s):  Amrit MACINTYRE

Materials from this session:

Payroll tax grouping

Author(s):  Tony INCE

Materials from this session:

Stamp duty issues affecting private trusts

Author(s):  Campbell RANKINE

Materials from this session:

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