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'Natural resource payments' to foreign residents

Australia - January 29 2017 The interaction between Australia’s domestic law and tax treaties on the taxation of “natural resource payments”, or override royalties, paid to...

Cameron Blackwood.

High risk exploration deductions

Australia - November 17 2016 The ATO released the long awaited draft Practical Compliance Guideline (PCG 2016D17)on exploration expenditure on 14 November 2016. The Guideline...

Nick Heggart.

No clarity on valuing mining information

Australia - September 29 2016 The recent Federal Court decision in Commissioner of Taxation v AP Energy Investments Ltd 2016 FCA 577, and the subsequent ATO Decision Impact...

Nick Heggart.