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
