Duties CP - Certain Transactions Involving Mining Tenements

This Commissioner’s practice outlines the Commissioner’s treatment of certain issues when determining the dutiable value of a dutiable transaction that involves mining tenements or the unencumbered value of mining tenements held by a landholder.

Topics covered in relation to transfer duty and landholder duty include

• consideration
• unencumbered value
• valuation of property
• goods and services tax
• valuation methodologies
• valuation of mining tenements
• mining information
• mining goodwill and synergies
• rehabilitation costs
• royalties