"Mining companies considered to earn so-called super profits way...

"Mining companies considered to earn so-called super profits way over what would ordinarily be expected will be slapped with a 40 per cent tax that will raise $12 billion by 2013-14."

http://news.yahoo.com.au/thewest/a/-/breaking/7144761/resource-super-profits-tax-underpins-henry-reforms/

So those miners who don't have 'super profits' will be taxed at 28%?

How is it determined what is a super profit? Can a small gold miner, mining a very rich, low cost deposit be considered to be earning a 'super profit', or is a super profit just reserved for the big boys such as BHP, RIO or FMG who rake in billions?

Mr Rudd, Mr Swan....please explain.