shopping_cart

Your shopping cart is empty

Minerals resources rent tax (MRRT) paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 25 Oct 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • overview of the MRRT
  • the MRRT principles
  • the MRRT will apply to coal and iron ore projects
  • calculation of MRRT taxable profit
  • MRRT deductible expenditure.

Author profiles

James Macky CTA
James is a Partner with KPMG, and has been advising on corporate and international tax for over 20 years. In recent years, James has worked with clients in the finance, manufacturing, entertainment and natural resources sectors to manage their tax obligations in relation to international tax matters as they relate to acquisitions, divestments, permanent establishment, withholding tax and on-going residency issues. James is a regular presenter for the Tax Institute and other industry tax bodies. - Current at 23 October 2019
Click here to expand/collapse more articles by James MACKY.
Nathan O'Connor
Nathan is a Partner in KPMG’s Perth tax practice with over 13 years’ experience servicing the corporate tax requirements of KPMG’s clients. He leads a team of dedicated tax professionals in advising on income tax and capital gains tax matters affecting the energy and natural resources industries in Australia and overseas including oil and gas projects in the Timor Sea and North West Shelf. Nathan also leads the Perth office’s petroleum royalty practice. Nathan’s clients in the industry include CNOOC Limited, Itochu Corporation and Mitsui Corporation. - Current at 16 June 2010

 

This was presented at 2010 National Resources Tax Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

ANZ commodity review

Author(s):  Mark Pervan

Materials from this session:

Mineral resources rent tax (MRRT)

Author(s):  James MACKY,  Nathan O'CONNOR

Materials from this session:

The taxing task of taxing resources

Author(s):  Chris RICHARDSON

Materials from this session:

Enter the dragon

Author(s):  Anthony KLEIN,  Paul ABBEY

Materials from this session:

Tax issues for incidental infrastructure

Author(s): 

Materials from this session:

ATO energy & resources update

Author(s):  Michael Smithson

Materials from this session:

The heart of corporate tax: Consolidation

Author(s):  Hayden SCOTT

Materials from this session:

The extended PRRT regime - Issues for the petroleum industry

Author(s):  Harold Payne,  Marc Lewis

Materials from this session:

Expenditure on exploration or prospecting

Author(s):  Martin FRY

Materials from this session:

Financing of Australian resources projects

Author(s):  Michael CLOUGH,  Catherine KROL

Materials from this session:

Goodwill: Much ado about something

Author(s):  Debra OSBORN

Materials from this session:

Case study: Income tax issues for resources projects

Author(s):  Lynette Purcell,  Andrew NELSON,  Jason Mulgat,  Basil MISTILIS

Materials from this session:

Further details about this event:

 

Copyright Statement