您的购物车中没有商品。

Australian Resource Rent Tax Legislation with Regulations, 2nd Edition

Australian Resource Rent Tax Legislation with Regulations, 2nd Edition

  • 出版商: CCH Australia
  • ISBN: 9781925159417
  • 出版时间 October 2014
  • 规格: Paperback
  • 适应领域: Australia ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥976.50

¥947.21 Save ¥29.30 (3%)

发货时间:大约 3 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    This essential second edition of Australian Resource Rent Tax Legislation with Regulations is consolidated to 1 October and contains the repealed Minerals Resource Rent Tax Assessment Act 2012 and the Petroleum Resource Rent Tax Assessment Act 1987, plus all relevant related legislation in one handy volume. 

    The book has been specially designed to be an invaluable first point of reference for professionals working in, for or dealing with the mining or petroleum industries. These include tax practitioners, tax profesionals working in the mining or petroleum industries, corporates, regulators and large law firms.

    What's changed?

    The Minerals Resource Rent Tax (MRRT or mining tax) has been repealed. The Governor-General fixed, by way of proclamation, 30 September 2014 as the commencement date for theMinerals Resource Rent Tax Repeal and Other Measures Act 2014 (Act No 96 of 2014) which abolishes the MRRT. As a result of the repeal, taxpayers do not incur liabilities for MRRT from 30 September 2014.

    Abolition of the MRRT therefore applies from 1 October 2014, with taxpayers’ final MRRT year (even a part year) ending on 30 September 2014. The ATO has clarified that it will work closely with tax practitioners and industry on the administrative treatment of this change.  

    About this new edition

    The repealed MRRT legislation, as well as detailed transitional provisions covering the effect of repeals and amendments on preceding MRRT years and continuation of the Commissioner’s power to make certain legislative instruments, is reproduced in full in this edition so that users are completely up to date with this major change. 

    With regard to the Petroleum Resource Rent Tax (PRRT) legislation also included in this volume, the Petroleum Resource Rent Tax Assessment Regulations 2005 have been added into this edition.

    1. Minerals Resource Rent Tax Act 2012 [Repealed]
    2. Minerals Resource Rent Tax (Imposition – General) Act 2012 [Repealed]
    3. Minerals Resource Rent Tax (Imposition – Customs) Act 2012 [Repealed]
    4. Minerals Resource Rent Tax (Imposition – Excise) Act 2012 [Repealed]
    5. Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 [Extracts – Schedule 4] [Repealed]
    6. Taxation Administration Act 1953 [Extracts – Schedule 1]
    7. Petroleum Resource Rent Tax Assessment Act 1987
    8. Petroleum Resource Rent Tax Assessment Regulations 2005
    9. Petroleum Resource Rent Tax (Imposition – General) Act 2012
    10. Petroleum Resource Rent Tax (Imposition – Customs) Act 2012
    11. Petroleum Resource Rent Tax (Imposition – Excise) Act 2012

你可能需要

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: ¥497.55

¥482.62 Save ¥14.93 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,161.07
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,283.40

¥1,244.90 Save ¥38.50 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: ¥3,255.00

¥3,157.35 Save ¥97.65 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: ¥1,395.00

¥1,353.15 Save ¥41.85 (3%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: ¥3,329.40

¥3,229.52 Save ¥99.88 (3%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: ¥2,120.40

¥2,056.79 Save ¥63.61 (3%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: ¥4,092.00

¥3,969.24 Save ¥122.76 (3%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: ¥1,934.40

¥1,876.37 Save ¥58.03 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: ¥1,395.00

¥1,353.15 Save ¥41.85 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: ¥1,860.00

¥1,804.20 Save ¥55.80 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: ¥1,674.00

¥1,623.78 Save ¥50.22 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: ¥1,674.00

¥1,623.78 Save ¥50.22 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: ¥2,325.00

¥2,255.25 Save ¥69.75 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: ¥2,974.14

¥2,884.92 Save ¥89.22 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: ¥2,643.99

¥2,564.67 Save ¥79.32 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: ¥457.56

¥443.83 Save ¥13.73 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: ¥1,860.00

¥1,804.20 Save ¥55.80 (3%)

Hong Kong Family Court Practice, 4th Edition
Hong Kong Family Court Practice, 4th Edition

List Price: ¥2,511.00

¥2,435.67 Save ¥75.33 (3%)

Brooke's Notary Hong Kong, 3rd Edition
Brooke's Notary Hong Kong, 3rd Edition

List Price: ¥1,581.00

¥1,533.57 Save ¥47.43 (3%)