IN this article, we look at the government taxes (principally, rent and royalties) imposed by the Australian Commonwealth and State and Territory governments on mining entities for the exploration and extraction of mineral resources, Onshore mining is primarily regulated at State and Territory level under various mining legislation (for example, the Western Australian Mining Act 1978 {Mining Act}), However, large onshore mining projects can instead be regulated on terms and conditions negotiated, and recorded in a State Agreement, between the relevant State or Territory government and the mining entity. Royalties, stamp duty and land taxes are imposed by State and Territory governments.
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