Abstract
Abstract
My research questions are:
With respect to mining payments made pursuant to the Native Title Act 1993 (Cth) (NTA) and the Aboriginal Land Rights (Northern Territory) Act 1976 (Cth) (ALRA):
(a) When are they and when should they be exempt from income tax under income tax law principles?
(b) Is the imposition of a mining withholding tax (MWT) justified in terms of tax law and the policy canons of simplicity and equity?
(c) As Indigenous Australians currently use charities to receive mining payments and gain income tax exemption should the law relating to charities be amended to overcome legal restrictions that prevent or restrict this use? and
(d) What, if any, alternative not-for-profit income tax exempt entities should be available for use by Indigenous Australians that receive mining payments and wish to use them for community and economic development purposes and maintenance of intergenerational benefits?