Income tax, native title and mining payments
By: Fiona Martin
Series: CCH and ATTA doctorial series -- no. 4
Publisher: CCH Australia Limited
Published: 2014
Place of publication: Sydney, N.S.W
Language: eng
Number of pages: 288
ISBN-13: 9781925159455
Subjects: Mining leases; Aboriginal Australians; Legal status, laws; Charitable uses, trusts, and foundations; Native title (Australia); Economic aspects; Mines and mineral resources; Taxation; Law and legislation; Mineral industries
Notes: Based on author's thesis (doctoral - University of New South Wales, Australia, 2013) under title: The taxation implications of mining payments to Traditional Owners under the Native Title Act and the Aboriginal Land Rights Act and the Evaluation of four proposals for reform
Table of contents: title: Introduction; title: Income tax principles, and mining payments under the Native Title Act; title: The application of income tax principles to mining payments under the Aboriginal Land Rights (Northern Territory) Act; title: The mining withholding tax and tax policy; title: The choice to use charitable entities by indigenous Australians; title: The limitations to the establishment of charitable entities by indigenous Australians that receive mining payments; title: An evaluation of five legal responses to the barriers identified by the use of charitable entities; title: Conclusion.