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Summary"Australia's Mining Fiscal Regime 2017", GlobalData's latest release, presents the essential information relating to the terms which govern investment into Australia's mining industry. The report sets out in detail the contractual framework under which firms must operate in the industry and clearly outlines the governing bodies, governing laws, rights and obligations and tax-related information on different commodities including coal, iron ore, copper, zinc, lead, bauxite, gold, silver, nickel, chromium and manganese.Scope- Detail on legal framework and governing bodies administering the industry- Overview of governing laws, regulations, rights and obligations and key fiscal terms governing mining industry in Australia- Detail on royalty and applicable tax rates including - corporate income tax, withholding tax and goods and services tax- Information on application of fiscal and regulatory terms to specific licensesReasons to buy- Gain an overview of Australia's mining fiscal regime- Understand the complex regulations and contractual requirements applicable to Australia's mining industry.- Understand the regulatory and taxation framework in the country's mining industry
1 Table of Contents1 Table of Contents 21.1 List of Tables 31.2 List of Figures 32 Australia's Mining Fiscal Regime 42.1 Key Highlights 43 Australia's Mining Fiscal Regime: Governing Bodies 53.1 National level 53.1.1 Minerals Council of Australia (MCA) 53.1.2 Department of Industry, Innovation and Science 63.1.3 Geoscience Australia 63.1.4 Australian Nuclear Science and Technology Organization (ANSTO) 63.2 State or Territory Involvement 63.2.1 New South Wales 73.2.2 Northern Territory 73.2.3 Queensland 73.2.4 South Australia 73.2.5 Tasmania 73.2.6 Victoria 73.2.7 Western Australia 84 Australia's Mining Fiscal Regime: Laws, Regulations, Rights and Obligations 94.1 Offshore legislation 94.2 Onshore legislation 94.2.1 New South Wales 94.2.2 Northern Territory 94.2.3 Queensland 104.2.4 South Australia 114.2.5 Tasmania 114.2.6 Victoria 114.2.7 Western Australia 124.3 Rights and Obligations 124.3.1 Rights 124.3.2 Obligations 125 Australia's Mining Fiscal Regime: Royalty and Taxes 135.1 Royalty 135.1.1 New South Wales 135.1.2 Northern Territory 135.1.3 Queensland 145.1.4 South Australia 155.1.5 Tasmania 165.1.6 Victoria 165.1.7 Western Australia 165.2 Corporate Income Tax 175.3 Withholding Tax 175.4 Treatment of tax Losses 175.5 Goods and Services Tax (GST) 176 Appendix 186.1 Abbreviations 186.2 Methodology 186.3 Coverage 186.4 Secondary Research 186.5 Contact Us 196.6 Disclaimer 191.1 List of TablesTable 1: Australia's Mining Fiscal Regime - Reference Prices for Prescribed Minerals, July 2017 14Table 2: Coal Mining in Australia - South Australia Royalty Rates (%), 2017 15Table 3: Coal Mining in Australia - Western Australia Ad Valorem Royalty Rates (%), 2017 16Table 4: Coal Mining in Australia - Withholding Tax Rates (%), 2017 171.2 List of FiguresFigure 1: Australia's Mining Fiscal Regime - Three Levels of Australia Government 5Figure 2: Australia's Mining Fiscal Regime - A Snap Shot of the Department's Key Objectives 6