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Native Title and taxation reform

Altman, Jon

Description

This brief paper is adapted from a submission in response to the Australian Government’s Consultation Paper ‘Native Title, Indigenous Economic Development and Tax’. The Consultation Paper mainly canvasses options for income taxation reforms with very little actually said about Indigenous economic development. This paper raises four key issues and ends with a brief conclusion and five recommendations. The key issues are: 1. What is motivating the native title taxation reform process given...[Show more]

dc.contributor.authorAltman, Jon
dc.contributor.otherAustralian National University. Centre for Aboriginal Economic Policy Research
dc.coverage.spatialAustralia
dc.date.accessioned2018-11-07T06:26:54Z
dc.date.available2018-11-07T06:26:54Z
dc.date.created2010
dc.identifier.urihttp://hdl.handle.net/1885/148989
dc.description.abstractThis brief paper is adapted from a submission in response to the Australian Government’s Consultation Paper ‘Native Title, Indigenous Economic Development and Tax’. The Consultation Paper mainly canvasses options for income taxation reforms with very little actually said about Indigenous economic development. This paper raises four key issues and ends with a brief conclusion and five recommendations. The key issues are: 1. What is motivating the native title taxation reform process given that the recently completed (Henry) Review of Australia’s Future Tax System made no mention of taxation of native title? 2. What are the intersections between native title payments and the income tax system? 3. What are the lessons to be learnt from the operations of the Mining Withholding Tax? 4. What are the lessons to be drawn for tax policy making from the 2010 Resources Super Profits Tax debate? Commentary in this paper draws largely on the author's research on these issues from 1982 to the present.
dc.format.extent11 pages
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.publisherCanberra, ACT : Centre for Aboriginal Economic Policy Research (CAEPR), The Australian National University
dc.relation.ispartofseriesTopical Issue (Centre for Aboriginal Economic Policy Research (CAEPR), The Australian National University); Vol. 88, no. 4
dc.relation.ispartofseriesCAEPR Topical Issue; Vol. 88, no. 4
dc.rightsAuthor/s retain copyright
dc.source.urihttp://caepr.cass.anu.edu.au/research/publications/native-title-and-taxation-reform
dc.subject.lcshAboriginal and Torres Strait Islander peoples.
dc.titleNative Title and taxation reform
dc.typeWorking/Technical Paper
dc.typeSubmission (Government)
local.identifier.absfor169902 - Studies of Aboriginal and Torres Strait Islander Society
local.publisher.urlhttp://caepr.cass.anu.edu.au/research/publications/topical-issues
local.type.statusPublished Version
dcterms.accessRightsOpen Access
dc.provenancePermission to deposit in Open Research received from CAEPR (ERMS2230079)
CollectionsANU Centre for Aboriginal Economic Policy Research (CAEPR)

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