The Resource Resource rent taxation

Resource rent taxation

Label
Resource rent taxation
Title
Resource rent taxation
Creator
Subject
Language
eng
Summary
This article discusses the Australian government's approach in taxing resource rent, through the implementation of the mineral rent resources tax (MRRT) in July 2012. The key features of the MRRT such as ring fencing, measuring resource rent, the treatment of losses, royalties and existing investments are also covered
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 18 (2012),
http://library.link/vocab/creatorName
Burns, L
Language note
English
http://library.link/vocab/subjectName
  • resource rent (tax)
  • losses
  • mining industry
Label
Resource rent taxation
Publication

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