Inquiry terms of reference
Conduct of this inquiry
A short history of the MRRT
How the MRRT works

History of MRRT revenue projections
Revenue raised to date
Views on the revenue shortfall
Would the RSPT have raised more revenue?
Committee View

Was the revenue shortfall predictable?
The linking of costly budget measures to hypothetical MRRT revenue
Future prospects for MRRT revenue
Committee view

The MRRT Heads of Agreement process
The level of Treasury's involvement in the Heads of Agreement process
The lack of consultation with the States
Committee view

Is the Australian mining industry 'paying its fair share'?
Is the MRRT a ‘federal incursion’ into a state responsibility?
Is the MRRT a simpler, fairer way to tax resources?
Interaction between the MRRT and state royalties
Should the MRRT be 'improved' or discarded in its entirety?
Committee View

The MRRT's discrimination against smaller, less established miners
Administrative costs imposed by the MRRT
Australia's reputation as an investment destination
The MRRT's impact on communities
Committee View