tax good news for small miners and investors

From what I've managed to perceive, the mining tax will benefit the small miners by assisting with costs. The big miners may complain but they have had a good run, too good. It is the small miners that do the exploration, and the big ones that take the riches. We may see more new big miners emerge from this which will be good for investors. Look out for companies that have large tracts of tenements and potential to create a new mining house.