Conference Proceedings
PACRIM '95 Congress, Auckland, New Zealand, November 1995
Conference Proceedings
PACRIM '95 Congress, Auckland, New Zealand, November 1995
The Influence of Resource Rent Taxation on Mining and Investment Strategies
Resource rent taxes are taxes which only become effective at such a time as a pre-determined rate of return has been
achieved by an operation. Resource Rent Taxes have from time to time been considered for implementation in both
Australia and New Zealand. The offshore petroleum industry in Australia is already subject to RRT as is the Roxby
Downs (Olympic Dam) Mine in South Australia. Both the mining and petroleum taxation regimes in Papua New Guinea
include a resource rent tax component called Additional Profits Tax.
achieved by an operation. Resource Rent Taxes have from time to time been considered for implementation in both
Australia and New Zealand. The offshore petroleum industry in Australia is already subject to RRT as is the Roxby
Downs (Olympic Dam) Mine in South Australia. Both the mining and petroleum taxation regimes in Papua New Guinea
include a resource rent tax component called Additional Profits Tax.
Contributor(s):
G E Hancock, S Gillies
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- Published: 1995
- PDF Size: 0.998 Mb.
- Unique ID: P199509101