This volume consolidates the core legislation and regulations governing Australia's resource rent tax for both minerals and petroleum. It serves as a comprehensive reference for understanding the legal framework of these significant taxes, bringing together all relevant statutes as of October 1, 2014. The book is intended for legal professionals, businesses operating in the resources sector, and policymakers seeking a clear and consolidated view of the applicable laws.

This compilation is presented as a practical tool for those needing to navigate Australian resource tax laws. The inclusion of consolidated legislation up to a specific date suggests its utility for professionals requiring an up-to-date reference. Its focus on core statutes indicates it is designed for direct application and understanding of the legal requirements.