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- Title
NATIVE TITLE PAYMENTS AND THEIR TAX CONSEQUENCES: IS THE FEDERAL GOVERNMENT'S RECOMMENDATION OF A WITHHOLDING TAX THE BEST APPROACH?
- Authors
Martin, Fiona
- Abstract
The article discusses the tax issues that arise in respect of native title of land in Australia. It introduces some of the range of payments that may be received by the Indigenous Australians with respect to native title and mining on land. It analyses the current withholding tax regime relating to mining payments with regard to Aboriginal land under the Income Tax Assessment Act 1936 to determine whether the law applies to native title payments governed by the Native Title Act 1993.
- Subjects
AUSTRALIA; NATIVE title (Australia); MINERAL industries; TAX withholding laws; TAX assessment laws; NATIVE Title Act, 1993
- Publication
University of New South Wales Law Journal, 2010, Vol 33, Issue 3, p685
- ISSN
0313-0096
- Publication type
Article