Royalties



Royalty revenues from mining are an important source of revenue for many Australian state (and territory) governments. Our paper addresses the question: in what proportions… Read More ›

Volatile Mining Royalties and State Government Budget Decisions

Digitalisation continues to change the way we consume, do business, and interact. Since almost all businesses are digitalised to some extent, identifying and isolating the… Read More ›

Tec(h)tonic Shifts: The Value of User Data as a Tax Base

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

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

In Australia, as in many other countries, as well as income tax, payroll tax and other taxes levied across all industries, the mining and energy… Read More ›

Royalties or Resource Rent Taxes?

top