reasons why australia needs a super-tax, page-27

The "non-renewable" justification is a novel one too previously the distinction hasn't been made in tax law. So if a piece of land were developed by building a house or office block on it is that also using up a "non-renewable" resource (i.e. the land). Every businesses in the country consumes non-renewable resources. Some of the non-renewable resources are produced and processed here, some elsewhere. Why tax the ones produced here and not the others?