UBS upgrades Lynas, page-22

Tax losses carried forward are recorded and submitted to the ATO (Australian version of the IRS) in the tax return filed each year. This tax return is not released to the public.
However you can look at the Annual Report and make some assumptions. Since Lynas is a relatively new company and has accumulated losses of $1bn and some change then it has an income tax credit of some 30% of that, the current corporate tax rate for Lynas.
Whether Lynas declares it's profits in Australia or Malaysia or split between both into the future is a job for the accountants I guess.
The 12 year tax exemption is well documented but I haven't researched which taxes it exempts, I also thought it began in 2012 but will defer to Aus' 2014 as I'm sure he's discussed that with Amanda herself very recently.