The constitutionality of the Minerals Resource Rent Tax 2012 (Cth)

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Abstract

This article considers whether a challenge to the validity of the federal government's new mineral resources rent tax, on the basis of s51(2) or s114 of the Constitution, is likely to be successful. It concludes that it is not.
Original languageEnglish
Pages (from-to)154-162
Number of pages9
JournalAustralian Resources and Energy Law Journal
Volume31
Issue number2
Publication statusPublished - 2012
Externally publishedYes

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