Australia’s Mining Fiscal Regime: H2 2015

GlobalData's fiscal regime report covers Australia which has abundant and diverse natural resources, including extensive reserves of coal, iron ore, copper, gold, natural gas and uranium.

Scope

The report outlines governing bodies, governing laws, licenses, rights and obligations and key fiscal terms which includes royalty, minerals resource rent tax, corporate income tax, capital gains, deductions, withholding tax, loss carry forward, goods and services tax

Reasons to buy

To gain an overview of Australia’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Australian Mining Industry – Governing Bodies

2.1 National Level

2.1.1 Minerals Council of Australia (MCA)

2.1.2 Department of Industry and Science

2.1.3 Geo-science Australia

2.1.4 Australian Uranium Association (AUA)

2.1.5 Australian Nuclear Science and Technology Organization (ANSTO)

2.2 State or Territory Involvement

2.2.1 New South Wales

2.2.2 Northern Territory

2.2.3 Queensland

2.2.4 South Australia

2.2.5 Tasmania

2.2.6 Victoria

2.2.7 Western Australia

3 The Australian Mining Industry – Governing Laws

3.1 Offshore Legislation

3.2 Onshore Legislation

3.2.1 New South Wales

3.2.2 Northern Territory

3.2.3 Queensland

3.2.4 South Australia

3.2.5 Tasmania

3.2.6 Victoria

3.2.7 Western Australia

3.3 Australian Radiation Protection and Nuclear Safety Act 1998

3.4 Nuclear Non-Proliferation (Safeguards) Act 1987

4 The Australian Mining Industry – Mining Rights and Obligations

4.1 Rights

4.2 Obligations

5 The Australian Mining Industry – Key Fiscal Terms

5.1 Royalty

5.1.1 Queensland

5.1.2 New South Wales

5.1.3 Victoria

5.1.4 Western Australia

5.1.5 South Australia

5.1.6 Northern Territory

5.1.7 Tasmania

5.2 Minerals Resource Rent Tax (MRRT)

5.3 Corporate Income tax

5.4 Capital Gains

5.5 Deductions

5.6 Withholding Tax

5.7 Loss Carry Forward

5.8 Goods and Services Tax

6 Appendix

6.1 Abbreviations

6.2 Secondary Research

6.3 Primary Research

6.4 Contact GlobalData

6.5 About GlobalData

6.6 GlobalData’s Services

6.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Australia – Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in Australia – Queensland Royalty Rates (% and AUD), 2015

Table 3: The Mining Industry in Australia – Western Australia Ad Valorem Royalty Rates (%), 2015

Table 4: The Mining Industry in Australia – South Australia Royalty Rates (%), 2015

Table 5: The Mining Industry in Australia – South Australia Annual Rents (AUD), 2015

Table 6: The Mining Industry in Australia – Withholding Tax Rates (%), 2015

List of Figures

Figure 1: The Mining Industry in Australia – Commodity Mines at Different Stages (Number of Mines), 2015

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