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Mining companies land rich provisions

Piper Alderman
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Australia
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October 6 2009

The High Court has recently considered the application of the NT land rich provisions in relation to the acquisition of shares in a mining company

Mining tax raises investment risk

Piper Alderman
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Australia
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May 10 2010

Yesterday's announcement by BHP Billiton Chief Executive Marius Kloppers that an expansion of the company's Olympic Dam uranium and copper mine in South Australia could be affected by the country's proposed so-called resource super-profits tax comes as no surprise

Resource exploration rebate (RER)

Piper Alderman
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Australia
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May 31 2010

The Government has announced that it proposes to amend the tax laws so that companies undertaking mineral petroleum exploration will be entitled to receive a refundable tax offset at the company tax rate for their exploration expenditure

Resource super profits tax (RSPT)

Piper Alderman
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Australia
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May 31 2010

The Government has announced that it proposes to introduce a RSPT on 1 July 2012 at a rate of 40 on profits made from the exploitation of Australia's non renewable resources

Mining kryptonite the tax that is no longer super

Piper Alderman
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Australia
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August 26 2010

After considerable pressure from certain mining companies, the Australian Government has announced that the proposed Resource Super Profits Tax (RSPT) will be replaced by a new Minerals Resource Rent Tax (MRRT) and an extended Petroleum Resource Rent Tax (PRRT

Arnold & ors v Minister Administering the Water Management Act 2000 - still waters run deep

Piper Alderman
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Australia
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April 29 2010

Corporate Associate Will Fennell considers the High Court’s recent decision regarding the application of section 100 of the Commonwealth Constitution to the reduction of NSW bore water licence rights pursuant to the National Water Initiative

Reporting on resource reserves

Piper Alderman
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Australia
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September 24 2010

While many will be aware of the Australian Securities Exchange's (ASX's) 2007 proposal to amend the Listing Rules to improve reserve reporting, there have since been further investigations into these issues

New resource tax arrangements: narrowing of the RSPT

Piper Alderman
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Australia
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September 24 2010

On 2 July 2010, the Australian Government announced revised resource tax arrangements to replace the previously announced Resource Super Profits Tax

Mining royalties publicly owned minerals copper and gold

Piper Alderman
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Australia
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September 20 2010

The NSW Mining Act provides that the holder of a mining lease must pay a royalty to the Minister on minerals recovered under the lease which are "publicly owned minerals"

Building energy efficiency disclosure

Piper Alderman
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Australia
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September 17 2010

The disclosure obligations to be introduced under the new Building Energy Efficiency Disclosure Legislation were discussed in the June edition of e-Bulletin

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