I was looking for such a document and agree that Rudd poor explanation has led to a massive over reaction.
I am still not happy, but even Clive Palmer was saying 30% company tax + 40% Resource Super Tax = 70%.
This clearly not the case when you read the link you have posted.
Absolute key point is the RSPT will be a deductible expense for income tax purposes, so that after income tax, the effective rate of RSPT will be less than 40 per cent.
Media hasn't helped the fear this has created, shorters milking this opportunity to maximum no differently than during the GFC.
ESG Price at posting:
77.5¢ Sentiment: LT Buy Disclosure: Held