Resources and publications

This guide is designed to help corporation auditors and accountants (or bookkeepers) prepare reports

The recognition of native title in the Mabo decision has led to consideration and debate in the media and the Australian community over the content and scope of native title rights for hunting, fishing and the taking and using of resources.

This presentation will look at the content of these native title rights, and how they are understood and regulated, including the protections in section 211 of the Native Title Act, the effect of the decision in Yanner v Eaton (1999) 201 CLR 351, and how this interacts with other environmental management and threatened species legislation. It will then look forward to more recent recognition of commercial fishing and trading rights, as considered in Akiba on behalf of the Torres Strait Islanders of the Regional Seas Claim Group v Queensland (No 2) [2010] FCA 643 and Rrumburriya Borroloola Claim Group v Northern Territory of Australia [2016] FCA 776, how those rights can be demonstrated and their interaction with government regulation.

A report detailing information obtained from corporations registered under the CATSI Act on remuneration and other benefits paid to directors, senior managers and other staff.

This paper discusses the current state of play regarding income tax and GST issues in relation to native title agreements, including recent reforms and ongoing areas of uncertainty.