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

Taxation in Australia | 1 Aug 10
 
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Published on 01 Aug 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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 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.

Author profile

Michael Blissenden
Michael is Associate Professor of Law at the University of Western Sydney. - Current at 01 February 2015
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