刚刚上任的澳大利亚总理朱莉娅•吉拉德（Julia Gillard）近日宣布修订后的矿业新税种征收方案已确定。原计划向资源行业征收40%税率的资源超级利润税方案被新的“矿产资源租赁税”取代。新的税收只针对铁矿和煤矿，不涉及其他矿产和能源，税率也从过去的40%改为30%。新方案已获得矿业巨头必和必拓和力拓等的赞同。
作为近几年在澳大利亚日渐活跃的投资新兴力量，中国公司并未因为澳大利亚资源税方案而停止投资活动。近年六月，中国和澳洲政府签署了总额达100亿澳元的十项合作协议，其中七项涉及资源相关领域。
澳洲律师界普遍认为，新税制将为中国资源类公司在澳大利亚进行投资并购项目带来更多确定性， 并可能促进新资源类并购项目的增加。
Nothing has managed to dampen Chinese investor interest in Australia - not the Rio Tinto saga and not even the hefty Australian tax regimes. While many were clouded with uncertainty by the proposed resources tax introduced by former Prime Minister Kevin Rudd, China and Australia still signed commercial deals worth more than AUD$10bn.
Witnessed by visiting Chinese Vice President Xi Jinping in June, signings between the two countries included deals for state-owned China Development Bank (CDB) to provide financing for several major mining projects, including a US$1.2bn loan for an iron ore development.
But while this uncertainty failed to halt Chinese ambitions, the clarity of newly announced tax regimes by the Gillard Government will now be impetus for interest shown from smaller corporations.
The new Minerals Resources Rent Tax (MRRT) was announced last Friday, with a levy to apply only to iron ore and coal projects. The separate Petroleum Resource Rent Tax (PRRT) which is currently applicable to offshore oil and gas projects will now be extended to onshore oil and gas projects.
China remains as Australia’s biggest trading partner and a major investor in its vital resources sector. Advisors have their eye trained on major projects, where they believe work will continue to increase. Tony Damian, a Sydney-based partner at Freehills said that the new tax regime clears up the clouds of doubt that were plaguing investors. “The MRRT reduces uncertainty and some of the deals that may have been holding back no longer need to hold back, leading to an increase in M&A activity.” ALB
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1. US$1.2bn facility agreement between Karara Mining Ltd and CDB
2. MOU on project development between South Australia and CDB 3. MOU on project development between Aquila Resources and CDB
4. JV agreement between China National Offshore Oil Corporation and Arckaringa Energy
5. Cooperation agreement of China First Coal Development between Resourcehouse, Export-Import Bank of China, Metallurgical Corporation of China and China Power Holdings 6. MOU between the Department of Resources, Energy and Tourism of Australia and the National Energy Administration of the PRC on enhancing cooperation in the field of energy |
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