Resource Rent Taxes



Tax incentives, also known as tax breaks, tax exemptions, tax holidays and tax concessions, are preferential tax treatments provided to selected groups of taxpayers. This… Read More ›

Petroleum Industry Tax Incentives and Energy Policy Implications

The government’s surprise move to address the way tax revenue is collected for gas projects is a welcome reform, but Australia still has a long… Read More ›

Tax Reform on Gas Is Welcome, But Other Difficult Issues Lie Ahead

Conventional wisdom has it that countries reliant on natural resource exports are particularly vulnerable to external shocks. Their economies usually depend on a small range… Read More ›

Political Resource Curse: What Does Natural Resource Dependence Do to Public Revenue?

Resources usually give the budget a healthy boost in economic boom times but the government could be reaping more revenue if it changed the way… Read More ›

Budget Forum 2018: The Government Could Be Boosting the Budget Bottom Line with a Change to How It Taxes Gas

The Senate inquiry into Corporate Tax Avoidance has recently held hearings in relation to Australia’s offshore oil and gas industry and Monday 3 July 2017… Read More ›

Senate Inquiry into Corporate Tax Avoidance: Australia’s Offshore Oil and Gas Industry

During the 2017 Australasian Tax Teachers Association (ATTA) Conference in New Zealand, Emily Millane interviewed Dr Diane Kraal, Senior Lecturer in taxation law at the… Read More ›

The Petroleum Resource Rent Tax 1987: The Process of Reform and Implications for Taxation of Petroleum Resources Today

Budget 2016-17 recognised that more than $200 billion has been invested into liquefied natural gas (LNG) projects in the last decade. It has allocated funds… Read More ›

Call for Review: the Petroleum Resource Rent Tax’s Gas Transfer Pricing

Papua New Guinea is a resource rich nation, with significant reserves of gas, copper, gold and zinc. Understandably, there is a desire to generate tax… Read More ›

Nationalisation, State Equity Participation and Resource Rent Taxation in the Extractive Industry

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