Coverart for item
The Resource Income tax, native title and mining payments, Fiona Martin

Income tax, native title and mining payments, Fiona Martin

Label
Income tax, native title and mining payments
Title
Income tax, native title and mining payments
Statement of responsibility
Fiona Martin
Creator
Contributor
Author
Subject
Language
eng
Member of
Cataloging source
ANL
http://library.link/vocab/creatorName
Martin, Fiona
Dewey number
346.940432
Illustrations
maps
Index
index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Australasian Tax Teachers Association
Series statement
CCH and ATTA doctorial series
Series volume
4
http://library.link/vocab/subjectName
  • Aboriginal Australians
  • Income tax
  • Mineral industries
Label
Income tax, native title and mining payments, Fiona Martin
Instantiates
Publication
Note
Includes index
Bibliography note
Bibliography: pages 261-284
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
  • cartographic image
  • text
Content type code
  • cri
  • txt
Content type MARC source
  • rdacontent
  • rdacontent
Contents
Introduction: Part 1: Background to research into the taxation of mining payments in respect of mining payments paid to native title groups and traditional owners; "Mining payments" as the subject of the analysis; Part 2: The justification for researching the income tax implications of mining payments under mining agreements; The uncertainty and complexity of the application of income tax principles to mining payments; Part 3: Research methodology; Significant limits and assumptions; Conclusion -- Income tax principles, and mining payments under the Native Title Act; Introduction; part 2: The application of general income tax principles to mining payments made to native title groups; Part 4: The mining witholding tax under division 11C of the Income Tax Assessment Act; Part 5: Capital gains tax and mining payments; Part 6: Conclusion -- The application of income tax principles to mining payments under the Aboriginal Land Rights (Northern Territory) Act : introduction; Background to land rights in the Northern Territory and the mining withholding tax; Overview of the operation of the mining withholding tax; Analysis of the imposition of the mining withholding tax on royalty equivalents distributed from the Aboriginal Benefits Account; Inconsistency between general income tax principles and the mining withholding tax in respect of royalty equivalents; Application of income tax principles to non-royalty equivalents: the four remaining categories of mining payments under Division 11C; Conclusion -- The mining withholding tax and tax policy: Introduction; An analysis of the mining withholding tax in terms of tax simplicity; An analysis of the mining withholding tax on the basis of equity or fairness; An evaluation of the MWT from an equity perspective in relation to payments to land councils to cover their administrative expenses; An evaluation of the areas affected payments from an equity perspective; An evaluation of the beneficial payments from an equity perspective; Individual Indigenous recipients; Reviews of the ALRA and the MWT; Conclusion -- The choice to use charitable entities by Indigenous Australians : Introduction; Part 2: Case studies of three agreements between Indigenous Australians and mining companies; Conclusion -- The limitations to the establishment of charitable entitites by Indigenous Australians that receive mining payments : introduction; Summary of legal barriers to the establishment of charities by native title groups and traditional owners; Charity must include a public benefit: a two step approach; Charitable purposes that are of particular relevance to Indigenous Australians; Commercial activity and charities; Indigenous community development as a charitable purpose; Accumulation of funds; Conclusion -- An evaluation of five legal responses to the barriers identified by the use of charitable entities: introduction; Proposal one: amendment to the ITAA97 to exempt from income tax native title payments and mining payments payable under the ALRA; Proposal two: amendment to the ITAA97 to allow a "family connection" for Indigenous charities established to receive mining payments; Proposal three: Indigenous community/economic development corporation; Proposal four: community service providers: an alternative income tax exempt entity; Proposal five: that a MWT be introduced in respect of mining payments arising under the NTA along the lines of the current MWT that applies in respect of ALRA mining payments -- Conclusion; Summary of research findings chapters 2-7; Evaluation of five proposals for reform
Control code
000052961765
Dimensions
24 cm.
Extent
xii, 288 pages
Isbn
9781925159455
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
maps
System control number
(OCoLC)881466181
Label
Income tax, native title and mining payments, Fiona Martin
Publication
Note
Includes index
Bibliography note
Bibliography: pages 261-284
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
  • cartographic image
  • text
Content type code
  • cri
  • txt
Content type MARC source
  • rdacontent
  • rdacontent
Contents
Introduction: Part 1: Background to research into the taxation of mining payments in respect of mining payments paid to native title groups and traditional owners; "Mining payments" as the subject of the analysis; Part 2: The justification for researching the income tax implications of mining payments under mining agreements; The uncertainty and complexity of the application of income tax principles to mining payments; Part 3: Research methodology; Significant limits and assumptions; Conclusion -- Income tax principles, and mining payments under the Native Title Act; Introduction; part 2: The application of general income tax principles to mining payments made to native title groups; Part 4: The mining witholding tax under division 11C of the Income Tax Assessment Act; Part 5: Capital gains tax and mining payments; Part 6: Conclusion -- The application of income tax principles to mining payments under the Aboriginal Land Rights (Northern Territory) Act : introduction; Background to land rights in the Northern Territory and the mining withholding tax; Overview of the operation of the mining withholding tax; Analysis of the imposition of the mining withholding tax on royalty equivalents distributed from the Aboriginal Benefits Account; Inconsistency between general income tax principles and the mining withholding tax in respect of royalty equivalents; Application of income tax principles to non-royalty equivalents: the four remaining categories of mining payments under Division 11C; Conclusion -- The mining withholding tax and tax policy: Introduction; An analysis of the mining withholding tax in terms of tax simplicity; An analysis of the mining withholding tax on the basis of equity or fairness; An evaluation of the MWT from an equity perspective in relation to payments to land councils to cover their administrative expenses; An evaluation of the areas affected payments from an equity perspective; An evaluation of the beneficial payments from an equity perspective; Individual Indigenous recipients; Reviews of the ALRA and the MWT; Conclusion -- The choice to use charitable entities by Indigenous Australians : Introduction; Part 2: Case studies of three agreements between Indigenous Australians and mining companies; Conclusion -- The limitations to the establishment of charitable entitites by Indigenous Australians that receive mining payments : introduction; Summary of legal barriers to the establishment of charities by native title groups and traditional owners; Charity must include a public benefit: a two step approach; Charitable purposes that are of particular relevance to Indigenous Australians; Commercial activity and charities; Indigenous community development as a charitable purpose; Accumulation of funds; Conclusion -- An evaluation of five legal responses to the barriers identified by the use of charitable entities: introduction; Proposal one: amendment to the ITAA97 to exempt from income tax native title payments and mining payments payable under the ALRA; Proposal two: amendment to the ITAA97 to allow a "family connection" for Indigenous charities established to receive mining payments; Proposal three: Indigenous community/economic development corporation; Proposal four: community service providers: an alternative income tax exempt entity; Proposal five: that a MWT be introduced in respect of mining payments arising under the NTA along the lines of the current MWT that applies in respect of ALRA mining payments -- Conclusion; Summary of research findings chapters 2-7; Evaluation of five proposals for reform
Control code
000052961765
Dimensions
24 cm.
Extent
xii, 288 pages
Isbn
9781925159455
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
maps
System control number
(OCoLC)881466181

Library Locations

    • Australian Institute of Aboriginal and Torres Strait Islander Studies (AIATSIS)Borrow it
      51 Lawson Cres, Acton, ACT, 2601, AU
      -35.292556 149.118617
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