
%0 Journal Article
%A Henderson, R. 
%A Watkins, D. 
%T AUSTRALIA&#x2019;S NEW INTERNATIONAL TAXATION REGIME&#x2014;THE FISCAL IMPACT FOR THE OIL AND GAS INDUSTRY
%J The APPEA Journal
%D 2006/06/30
%V 46
%N 1
%P 553-560
%K 
%R https://doi.org/10.1071/AJ05035
%U https://www.publish.csiro.au/paper/AJ05035 
%X Changes to Australia&#x2019;s international tax regime as part of the Government&#x2019;s Review of International Taxation Arrangements should be good news for the oil and gas industry. The nature of the industry is that Australian -based companies often look offshore to spread their risk and find new oil and gas opportunities. Likewise, many foreign oil and gas companies have come to Australia. The tax reforms should simplify and encourage greater investment by providing additional exemptions and other concessions to achieve greater tax efficiency. This paper will seek to explain the new reforms and illustrate how they will benefit investors and participants in the oil and gas industry. 
