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Given The Fact That Australia Has Had A 'Petroleum Resource Rent Tax' Since 1987, Why Should There Be Any Opposition To A 'Mineral Resource Rent Tax'?, John A. Mclaren, Pierre Chabal
Given The Fact That Australia Has Had A 'Petroleum Resource Rent Tax' Since 1987, Why Should There Be Any Opposition To A 'Mineral Resource Rent Tax'?, John A. Mclaren, Pierre Chabal
John McLaren
The Australian Government introduced a resource rent tax on offshore oil and gas deposits in 1987 and since then it has raised in excess of an additional $1 billion a year in revenue over and above the normal company tax on income. At the time it was being introduced a great deal of controversy followed the proposed introduction of the petroleum resource rent tax (PRRT). On 2 November 2011, the Australian government introduced the raft of bills into Parliament for the imposition of a Mineral Resource Rent Tax (MRRT) on profit generated from iron ore, coal and gas from coal …
Petroleum And Mineral Resource Rent Taxes: Could These Taxation Principles Have A Wider Application?, John Mclaren
Petroleum And Mineral Resource Rent Taxes: Could These Taxation Principles Have A Wider Application?, John Mclaren
John McLaren
No abstract provided.
Australia Has Had A Petroleum Resource Rent Tax Since 1987: Why The Concern About A Proposed 'Mineral Resource Rent Tax'?, John Mclaren
Australia Has Had A Petroleum Resource Rent Tax Since 1987: Why The Concern About A Proposed 'Mineral Resource Rent Tax'?, John Mclaren
John McLaren
The Australian Government introduced a resource rent tax on offshore oil and gas deposits in 1984 and since then it has raised in excess of an additional $1 billion a year in revenue over and above the normal company tax on income1. At the time it was being introduced a great deal of controversy followed the proposed introduction of the resource rent tax. The Petroleum Resource Rent Tax (PRRT) was introduced by the Petroleum Resource Rent Tax Act 1987 (Cth) and is imposed on the profit at the rate of 40 percent. The Petroleum Resource Rent Tax Assessment Act 1987 …