Taxation of native title agreements

This paper examines the agreement-making environment that surrounds native title, whether triggered and governed by the operation of the NTA or more broadly arising in a native title context. This includes the legal framework for acts directly affecting native title, the types of agreements being reached and how those agreements are structured. It then addresses the taxation treatments that might apply to native title and explores the complexity and ambiguity that arises in the intersection of two of Australia’s most intricate legal regimes.