The authors contend that narrow outcomes are the result of using the prevalent mining industry project technique of ‘internal rate of return' for the modelling of the proposed minerals resource rent tax (MRRT). For tax practitioners unfamiliar with the mining sector, the modelling (using...

Resource streaming, also known as volumetric production payments (VPP) or metal purchase agreements, provides commodity exploration and production companies the necessary financing to bring projects into production. This has become an attractive financing option due to the fact that VPP's are...