I totally reject the notion that a 'super' tax is required to make sure 'big' miners pay their fair share.
Firstly, 'big' is just a furphy. The 'super' tax can apply to any sized miner if certain (low) hurdles are met.
Secondly, anyone would think that BHP pays the same amount of tax every year, irrespective of how profitable their mines are. If the tax rate is 30% and they make $1b, they pay $300m in tax. If commodity prices boom and they make $2b, they pay $600m in tax. How can you say they are NOT paying their fair share?
How does an additional tax on one industry make things fair?
