An aspect of taxation law that receives little attention is the taxation of payments made by mining companies to Indigenous owners in return for the exploration and mining rights to their traditional lands. The current position in Australia is far from clear. Ultimately, this is because Australian taxation law concepts are entirely foreign and unsuitable in the context of communally held inalienable aboriginal/Native title. Moreover, it is contended that Australian taxation law does not promote justice and reconciliation but rather in this context operates as a blunt tool. To tax Indigenous communities as a result of acts that negatively impact on their traditional ownership is incongruous.
|Pages (from-to)||329 - 348|
|Number of pages||20|
|Journal||Australian Tax Forum|
|Publication status||Published - 2014|