Duties CP - Certain Transactions Involving Mining Tenements

Commissioner’s practice
DA 42 - Value of a transaction that involves mining tenements or the unencumbered value of mining tenements held by a landholder.
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This Commissioner’s practice outlines the Commissioner’s treatment of certain issues when assessing and determining the dutiable value of a dutiable transaction that involves mining tenements or the unencumbered value of mining tenements held by a landholder.

Topics covered in relation to transfer duty and landholder duty include

  • consideration
  • unencumbered value
  • valuation of property
  • goods and services tax
  • derivative mining rights
  • prospecting licences
  • valuation methodologies
  • valuation of mining tenements
  • mining information
  • mining goodwill and synergies
  • rehabilitation costs
  • royalties
  • free carry obligations
  • deferred tax assets
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