Based on author's thesis (doctoral - University of New South Wales, Australia, 2013) under title: The taxation implications of mining payments to Traditional Owners under the Native Title Act and the Aboriginal Land Rights Act and the Evaluation of four proposals for reform
Contents:
Introduction -- Income tax principles, and mining payments under the Native Title Act -- The application of income tax principles to mining payments under the Aboriginal Land Rights (Northern Territory) Act -- The mining withholding tax and tax policy -- The choice to use charitable entities by indigenous Australians -- The limitations to the establishment of charitable entities by indigenous Australians that receive mining payments -- An evaluation of five legal responses to the barriers identified by the use of charitable entities -- Conclusion.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.