THE CONSTITUTIONALITY OF THE MINERALS RESOURCE RENT TAX 2012 (CTH)

摘要

Mining companies and state governments have commenced a constitutional challenge to the validity of the Federal Government's new Mineral Resource Rent Tax 2012 (Cth). This article considers the likelihood that a constitutional challenge to the Federal Government's new Mineral Resource Rent Tax will succeed. After considering all of the arguments, it concludes that the prospects of a successful challenge are slim.