Resource Taxation

Our tax advisers, working closely with our energy and resources team, deliver commercial, integrated and comprehensive services for Australian and international clients. Our team advises on all aspects of energy and resource transactions such as mergers and acquisitions, joint ventures, farm-ins and long-term supply contracts.

Minter Ellison provides the full spectrum of taxation services for energy and resource projects – company income tax, capital gains tax, stamp duty, goods and services tax, mining royalties, petroleum resource rent tax (PRRT), customs and excise and native title. We also assist with emerging issues arising from identified tax reforms including the Minerals Resource Rent Tax for coal and iron ore projects, the extension of the PRRT to onshore gas projects and the potential introduction of a carbon tax. Our national capability also gives us a depth of experience in state-based taxation such as stamp duty and mining royalties.

We act for global businesses as well as new entrants and junior miners. Our extensive experience working directly with energy and resources companies gives us a deep understanding of the business and other commercial drivers and the related tax issues which are critical for participants in this sector. We have direct insight into the consequences of a carbon tax, and of doing business in a carbon constrained economy.

We have longstanding relationships with key industry bodies including the Minerals Council of Australia (MCA), the Australian Petroleum Production and Exploration Association, the Australian Mining and Petroleum Law Association and the Australian Coal Association.