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This paper deals with the Australian taxation laws, and in particular the income tax laws, as they apply to mineral exploration and development both in Australia and off-shore. The Australian tax laws are imposed principally at a Commonwealth level. The most important Commonwealth taxes are Income Tax, including Capital Gains Tax, Fringe Benefits Tax, Sales Tax, Customs Duty, Excise Duty and Bank Accounts Debits Tax. The States of Australia impose Stamp Duties and Financial Duties, Payroll Tax and Land Tax. The Australian Income Tax Law including Capital Gains Tax, is the most significant tax in the country. The principal features of the income tax law are as follows: tax is imposed on a taxable income being the assessable income less allowable deductions; a full imputation system of company tax applies; a foreign tax credit system applies to both companies and individuals; capital gains are taxed as income and subject to income tax rates but the gain is inflation adjusted. Australia has negotiated tax treaties with most of its trading partners based on the OECD model; and special tax concessions apply to the mining industry.

Jan 1, 1987

By M Bezzina

In 1995 Standards Australia International Limited æSAIÆ published a risk management standard titled AS/NZS 4360 Risk Management. It was the first such standard published by a recognised formal standards body anywhere in the world and it put Australia at the leading edge of the risk management discipline. Many Australian and international organisations have utilised the risk management standard and it is one of SAIÆs most important and popular standards. Since its publication in 1995, the risk management standard has gone through a major revision in 1999 and is currently undergoing another such review, which is due for completion in 2004. This paper will chart the application of the standard within certain key organisations since its inception in 1995. A brief overview of the methodology behind AS/NZS 4360 will be presented as well as an overview of supporting and related standards. It is prudent to base risk management and other management system issues on existing and tested standards rather than creating new proprietary approaches. Examples of areas in which the risk management standard might be applied in the mining industry are given, subject to the specific operations of each company: technical, commercial, environmental, informational, and safety and regulatory.

Jan 1, 2003

My early experience with the coal industry was in the latter half of the 1970s, where attention to only ones own æaccidentsÆ and concentration on behaviour controls were impeding the introduction of effective engineering controls such as ROPS, FOPS, roof support and residual current devices. Lack of the broad picture of personal damage and of relevant veridical (true saying) knowledge and data had to be overcome to achieve progress in reducing fatalities. Thirty years on, it is again necessary to take stock. How good is our knowledge, our data, our information on which we make decisions. Despite Australian all industry 1992-93 data showing 80.5 per cent of costs came from occurrences which permanently altered peopleÆs lives, New South Wales is still the only state reporting permanent disabilities. In 1991 - 1992, the rate of permanent disability per 1000 wage and salary earners was two. In 2000 - 2001, it was over four û more than doubled. Also strongly motivating is the huge cost. Industry carried 25 per cent of the $34.3 billion costs for 2000 - 2001, up ten per cent of 82.8 billion if the costs of pain, suffering and early death are included.

Jan 1, 2005

The Mons Cupri Cu-Pb-Zn deposit is situated within a complex Archaean volcanic sequence dominated by rhyolitic fragmental rocks. This sequence is underlain by a 150 m group of rhyolitic ash flow tuffs with minor conglomerate and sandstone, and is overlain by approximately 180 m of dacite and andesite flows. The Mons Cupri sequence itself consists of several elongate or circular rhyolite domes, flanked by rhyolitic fragmental rocks ranging up to 400 m in thickness away from the domes. The lithology of clasts (typically 1 cm to 1.5 m in size) provides strong evidence that the flanking fragmental unit was derived by explosive eruptions associated with the rhyolite domes. An approximately 15 m thick shale horizon, bleached and silicified at its base, overlies both the rhyolite domes and the frag- mental unit. A south-dipping chloritic pipe-like body, with near-surface dimensions of 1,000 by 250 m and narrowing at depth to produce a cone-shaped cross section, lies within the rhyolitic frag- mental rocks about 250 m north of the largest rhyolite'dome in the Mons Cupri vicinity. Its east west elongation parallels that of the rhyolite dome. Ghost fragments indicate that the material in this fissure is a severely chloritized derivative of the rhyolitic frag- mental unit. The chloritic pipe is overlain

Jan 1, 1973

By Newell R

The influence of layering on the rate of heat transfer through a packed bed consisting of particles of two different sizes and heat capacities has been determined by measuring the heat front velocity through beds of quartzite particles and iron ore pellets. The heat front velocity through the layered beds was less than that through a bed consisting of a random mixture of the par- ticles. This is due to the formation of an interface in which the smaller pellets in one layer penetrate into the layer of quartzite Below.

Jan 1, 1987

Almost all industrial products, such as buildings, cars, plastics, railways, radio and television sets, computers, and others are made from materials extracted from the Earth. Earth is main resource of energy and up to now; the energy has been derived mainly from natural resources. Mining industry has significant influence to the nature, sometimes evokes a devastation of nature. On the other hand we have got a lot of nice examples that good preparation, sensitive mining practice and consistent reclamation can minimise the negative effects. All the mentioned problems calls for effective tools for mine design, mine operation and mine reclamation. Third millennium brings next challenge given by advances in information and communication technology. The development of very sophisticated software tools provides to technical systems some features of autonomous æthinkingÆ and intelligent behaviour. We can find large effort and a lot of scientific papers reflecting last advancement in science and technology and providing inspiration for new mining technology of third millennium called Intelligent Mine. Some aspects related to creation and utilisation of æIntelligent ModelsÆ as a background of æIntelligent MineÆ are presented and discussed in this paper.

Jan 1, 2003

Two examples of risk assessment and risk management in action are discussed. The first is in a management context in relation to Kingsgate Consolidated LtdÆs Chatree operation in Thailand. Kingsgate has conducted an over-riding risk management program to assess and manage risk across its complete business from the Sydney and Bangkok offices through to the Chatree Mine and the companyÆs exploration group. This example addresses how Kingsgate has applied risk management, particularly to the process operation, and the benefits that have been gained. The second is in an operational context in relation to Minara Resources LtdÆs Murrin Murrin operation in Western Australia. The subject is the methodology and outcomes of a risk assessment across the Murrin Murrin operation specifically to identify and assess risks with potential impacts from $1 M to $7 M. This section of the paper then shows how the outcomes of the risk assessment were integrated into MinaraÆs strategic plan to debottleneck the plant and increase nickel production.

Jan 1, 2004

By Dixon CA

In the early 1970s, Jim Walter Resources, Inc. (JWR) embarked on a coal mine expansion program that was unparalleled in the history of the United States. With a small nucleus of people then operating two rapidly depleting captive mines, action was initiated to develop four of the deepest mines in the United States. Because of the depth of these mines, operational and technical problems were anticipated. However, because of the high quality of the coal (Blue Creek Seam), the financial risks involved were acceptable. The total investment to get the expansion program completed (to get the new mines to full capacity) would represent an investment of over US$ 500 million.By the end of the decade of the 1970s, the Company had grown to 2100 employees who were producing 1640,000 tonne of saleable coal per year, a productivity rate of 3.9 tonne per man-shift. This productivity rate was not sufficient to maintain a profitable, viable organisation. Therefore, if the operations were going to survive, it would be necessary to improve productivity tremendously, a task which would tax the resources and imagination of all employees.

Jan 1, 1991

INCREASE OF THE OIL CONSUMPTIONIt is of the greatest interest to study the prospects open today for the petroleum industry by looking back to the past years.The' results for the past 15,years can be said. to be- satisfying; - the develop-ment of the petroleum industry has sustained a very fast tempo and the world consumption of energy has around the years 1960-1961 - reached aòpeak figure.Undoubtedly, the petroleum industry is the principal beneficiary of the growth of world, energy demand. For the caning years a slackening of the rate of expansion is'. likely to be expected; but will. not alter the general trend. This ' slackening of expansion may be explained, partly by a better use of the energy consumed and by the increased use of new types of energy, mainly natural gas.Although.the development of world energy demands follow structural and tech-nical modifications".,-At. can be foreseen, without any doubt, that the petroleum products. consumption. vri 11 be less affected than any other type of energy by this limited reduction in the rate of increase.

Jan 1, 1962

The three papers reviewed here consider different problems of mine management. Comparison of two of the papers demonstrates a marked contrast between the old and the new, in terms of mine management and impacts. The third paper discusses post-mining rehabilitation. The paper "The impact of a derelict base metal mine on the aquatic environment", by Brooks and Mclveen contrasts strongly with the paper "Narbarlek Uranium Mine design, construction, operation monitoring and decommissioning of the water management system" by McLoughlin, Grounds and Weatherhead. Brooks and Mclveen detail the contamination emanating today from the Conrad Mine in New South Wales which was mainly operated for 15 years at the turn of the century and later for 7 years in the 1950's. The mine was apparently developed over the years on an intermittent, ad hoc basis with no regard to contamination management, resulting Ti significant contamination persisting through time. This type of mining development is the antithesis to the type of planned mining and management operation which was carried out in Arnhem Land at Narbalek, and which apparently resulted in no uncontrolled contaminant release and successful decommissioning of the mine.

Jan 1, 1988

By R C. Owen, M A. Ward

The paper describes the application of New Zealand's environmental impact assessment procedures to a proposed gold and silver mine in the North Island of New Zealand. The project is described and a summary is provided of the statutory permits or consents that are required prior to operation of the project. Emphasis is given to the requirement for environmental impact assessment and the preparation of a formal environmental impact report. The company's approach to impact assessment is described, with examples of how this assessment and the identification of management alternatives influenced the engineering design of the project. This paper was prepared as a contribution to a working session of the International Association of Impact Assessment VII Annual Conference, July 1988.

Jan 1, 1988

The optimum plant capacity for a new mine is usually based on empirical studies or ærules of thumbÆ, subject to confirmation by detailed scheduling of the proposed mining operation. The mining industry has a record of poor returns on investment and a high rate of project failure using these methods, with under-performance in grade being a common experience. The assumption that æeconomies of scaleÆ will result from increasing throughput rates needs to be balanced by an awareness of the adverse effects of increasing the rate beyond a level that issupportable by the resource. For each scale of operation considered, it is a reality that for any intended head grade, at the associated intended cut-off grade, the actual head grade achieved will fall as the mining rate increases. This effect is known to people at operations but is not recognised in current ore reserve estimation methodology. Once recognised, this dependency of head grade on mining rate can be quantified and used to establish the economically optimum mining and processing rate for a new project. A simple analysis is proposed, which may be extended to detailed spreadsheet modelling for financialoptimisation.

Jan 1, 2002

By Roderick W. F

The equipment and procedures used for green pellet production on a laboratory scale are given, together with a description of the straight grate pellet strand analogue which has been developed to examine the response of various ore types to heat hardening. The capabilities of the analogue are illustrated with data obtained from the balling and drying studies using a manganese ore. Differences in inter-batch pellet quality are discussed, and method of minimising the experimental error that can arise from these differences is Presented.

Jan 1, 1974

By R Simonato

It is now recognised that rotary sample division is by far the best laboratory tool for extracting subsamples from a lot of material. In terms of sampling theory, rotary division, by virtue of the fact that it can extract many increments from the lot during the division process, radically reduces the variance due to distributional heterogeneity in the sample being divided. There are a number of occasions in sample preparation when it is necessary to extract a subsample of a target mass. To do this with rotary dividers taking a fixed fraction of the starting mass is a tedious task. In response to this problem, a variable split sample divider has been designed and built for the mineral industry. This paper discusses the utility of the device and presents test data showing that the machine is capable of making accurate mass split while overcoming segregation in the material being divided.

Jan 1, 2008

By Davey CJ

An integrated computer software system has been developed by Fluor Australia for modelling, mine planning and production scheduling of single or multi-strata deposits. Modelling of both quantitative and qualitative variables (e.g., thickness, basal elevation, density, grade/ash content) is performed via continuous, minimum curvature surface representations. These may be developed from inverse distance weighting or geostatistical kriging interpolation techniques in conjunction with bicubic spline surface interpolation. The modelling process, rather than being purely mathematical, incorporates facilities for reflecting structural geology interpretations (e.g., faulting, pinchouts) and geological boundary conditions (e.g., subcrop and outcrop). Volumetric programs provide the facility for continuous integration over models (at any specified integration increment) for any number of specified irregular polygonal panel areas or regular rectilinearly defined block plan areas. Multi-variable integration is available, incorporating any or all operations of addition, subtraction, multiplication and division to provide multi-strata tonnages, etc., (e.g., Volume 1 * density 1 + Volume 2 density 2). These programs provide true three-dimensional integration with the facility for calculating results on an area by area, level by level, strata by strata as well as overall basis.

Jan 1, 1983

By Montagnon P, Dagois G

The use of activated carbon for gold recovery has been known for years, but came industrially on stream since the years seventies.Despite several years of experience, the criteria for selecting a carbon have not been clearly determined so far.This paper will try to highlight the user through his experience, on the most important factors which should affect his decision.We will develop:- Physical characteristics - Adsorption characteristicsand try to show that slight variations on these characteristics may have important consequences on the plant design and profitability.

Jan 1, 1984

The activiltion of sphalerite with electrolytically generated copper ions from a copper electrode instead of the usual practice of the addition of copper sulphate was studied in the laboratory. A large surface area of copper was provided by lining three sides of a bench flotation cell with copper sheeting. The lining was connected to the positive terminal of a low voltage d.c. source, and the cell impeller to the negative terminal.Sphalerite was effectively activated by this arrangement and was subsequently floated using xanthate as the collector.Flotation results comparable to those obtained with 1 lb/ton CuS04.5H20 (0,255 lb/ton copper) were obtained using 0·1062 lb/ton of electrolytic copper and 0·488 kWh of electrical energy. The wastage of copper due to the formation of insoluble precipitates was found to be dependent on the length of time the current was passed. Maximum current was passed for the shortest time to minimize wastage.

Jan 1, 1973

The geochemistry of waste rock from mining operations is critical to the development of acidity-related environmental problems during mining operations, and following mine closure. Failure to recognise the potential for waste rock to produce acidic oxidation products may cause mobilisation of heavy metals into ground and surface waters, and create heavy metal levels in soils which are toxic to plants, causing the failure of revegetation programs. Although more usually associated with wet tropical environments, the potential exists for these problems to occur even in and regions such as the Eastern Goldfields region of Western Australia unless appropriate pre-planning is undertaken.Acidity-related mine waste problems can be extremely expensive to rectify, but can be avoided by waste rock characterisation, and pre-planning of waste rock deposition based on this information. Integration of knowledge of waste rock geochemistry with geotechnical engineering, and application to likely problems, is essential for the successful planning and implementation of cost-effective strategies to avoid problems occurring. Pre-planning to avoid problems is likely to be significantly less expensive in most cases than remedial actions to rectify problems after they have occurred, and in fact may involve no additional cost if it requires only rescheduling or redesign of existing or planned Activities.

Jan 1, 1993

By Butcher NM, Walker GS

Argyle Diamond Mines Pty. Limited (ADM), manager and operator of the Argyle Diamond Mines Joint Venture (ADMJV) will recruit approximately 400 employees during 1985 to operate the new large-scale, open-cut diamond mine and treatment plant being developed at Argyle, in the East Kimberley Region of Western Australia. These employees will live in Perth or environs and will commute to work at Argyle via chartered jet aircraft. On site, they will be accommodated in self-contained single person's quarters, with central messing and recreational facilities. Rostering systems have not been finalised, but it is likely employees will rotate through a cycle of 14 days at site and seven-days on leave in Perth. ADM spent three years evaluating residen- tial options before deciding to commute its workforce from Perth. Another 70 senior staff will reside in Kununurra (the nearest established town, 250 km from Argyle) and commute to the mine daily by air.

Jan 1, 1984

A resource rent taxation scheme is based on the concept of taxing the rent or surplus profit generated from primary industry activity. Rent has been defined as profits that remain after deduction of company income which corresponds to the minimum return necessary to attract private investment to a new project.Rent taxation schemes on the mining industry within the Australasian region have been examined and widely discussed during the decades of the 1970s and 1980s. Forms of resource rent taxation schemes have been imposed on Papua New Guinea mining, some sectors of Australian petroleum, the Roxby Downs venture and are being discussed for the New South Wales coal industry. While no introduced applications have been pure rent taxation schemes, the concept has generally come to encompass arrangements which tax rent at a partial rate which may or may not vary with the level of profitability or return.An examination is made of a number of the more recent schemes. Aspects which should be considered in implementation of new forms of this taxation are discussed. It is concluded that there is an increased acceptance for this form of taxation on the Australian mining industry.

Jan 1, 1990