Economic prosperity of the gold-mining industry in Australia and the consequent gold tax

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Abstract:

Income from gold mining in Australia was declared tax-exempt in 1924. This tax-exempt status was removed and tax on income from gold mining was imposed in 1988 with effect from 1 January 1991. This paper documents the political process that led to the imposition of this tax. It provides evidence that rapid prosperity of the Australian gold-mining industry in the 1980s led to increased political sensitivity and removal of the industry's tax-exempt status of nearly seven decades.

Keywords: AUSTRALIA; GOLD MINING INDUSTRY; GOLD TAX

Document Type: Research Article

DOI: http://dx.doi.org/10.1080/095852099330232

Publication date: November 1, 1999

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