Small miners with resource profits below $50 million a year...

Small miners with resource profits below $50 million a year won't be liable to pay the new tax.

So If POZ went with the trucking option it is unlikely that annual profits will be above the $50m threshold.

Perhaps someone here with accountancy skills could enlighten us.........on second thoughts best off phoning AJ and JR to explain why the trucking option makes more sense!!!