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The Great Mining Tax Debate

TaxFor students of politics, the current clash between the mining industry and the Federal Government is wonderful spectator sport. But as students of negotiating it provides an ideal opportunity to analyse the ongoing debate in using the process skills of Scotwork.


The first observation is that the Government made a pre-emptive proposal for the Resources Super Profits Tax, (RSPT). The advantage of such a proposal is that you get to choose the timing and issues and it provides an element of surprise. Of these advantages the timing was the critical element because the new tax allowed the Government to announce a return to surplus by 2013, a key objective. Unfortunately the dangers of such a proposal have all too clearly been demonstrated.

 

 

A proposal not informed by the argue step


The principal concern of the mining industry has been the absence of any consultation or dialogue about the design and implementation of the tax. BHP's newspaper campaign has stressed this lack of consultation. This is contrasted to the extensive consultations that preceded a similar tax for the oil industry during the Hawke government. The government has then compounded the situation by stating that it had commenced negotiations with the industry but seemingly without being flexible in any of the major elements of the tax. This is hardly a design for a successful change.


A productive argue step is necessary to not only engage the other parties but to ensure that the final proposal captures the possible creative solutions that only a cooperative engagement can provide. The point is often lost on negotiators that negotiating skillfully while advancing your particular interests effectively often results in best outcome for both parties. This rugged engagement is far preferable to the desire to appease and compromise at the expense of your own interests. Such an approach is framed around sharing the unhappiness rather than getting the best possible outcome.


The government's failure to engage is illustrated by the miner's total rejection of the proposal to pick up 40% of their losses on failed projects. The government thought this was a major incentive and yet it has been rejected as worthless (not bankable) by the miners. This would have been apparent through earlier engagement and could have lead to a redesign of the tax to reflect the practical realities.


Argument Dilution


The government compounded its early failure to consult by producing suspect or discredited data to support their case. As we know weak arguments undermine stronger arguments rather than supporting them. Hence the government's central argument that the miners could afford to pay more tax was lost in a maelstrom of misinformation. The government should have researched its position more carefully before entering the debate and been on message (strongest argument throughout).

 

Escalation


The miners have retaliated for their early exclusion by widening the debate from a simple tax impost to issues of sovereign risk and the threat to prospective investment opportunities to the future of the industry. They have widened the debate to include the reduced value and yield of superannuation funds directly resulting from the tax. The government have accused the miners of "stand-over tactics "and made implicit threats such as"we have long memories". In the absence of any sign of a breakthrough both sides were to be digging in for a war of attrition.

 

Deadlock and Face


As the costs of deadlock mount over time (remember the balanced scales diagram) there is greater political and social pressure to negotiate, to make concessions, to get a deal across the line. The main impediment to that deal is in fact the face, or credibility, of the Prime Minister. Unfortunately in this instance, he found himself with diminished political capital as the result of his back down on the ETS (Emissions Trading Scheme). Having caved in before and suffered as a result the Prime Minister was determined not to repeat the error.


Unfortunately, in such a situation where an individual's face is the principal impediment to getting an important deal over line, the solution is usually to change the "face". The conclusion of this first stage is a convergence of the political and negotiating process with a successful challenge to Mr. Rudd's leadership and an immediate signal from Julia Gillard that she wanted real negotiations to commence immediately. As a signal of her good faith she signaled her intentions by unilaterally cancelling the government's media campaign. Her concession was immediately reciprocated by the Miners who cancelled their advertisements. So the real negotiations finally commence.


This concession was a clear signal that the competitive style previously adopted was being replaced by a more cooperative one. It was also an easy one to make given the widespread view that the government's campaign was largely ineffective and was breaking an election promise . Added incentive is that the mining industry has a $100 million war chest. According to newspaper reports the Prime Minister then rang the Chairman of BHP to begin the deal making.


A Magic Pudding Deal


With the Government under new management and with consultation with three major  mining companies the deal was done with very quickly. The government made substantial concessions on all of the major features of the tax. These include the rate, the starting point, retrospectivity and even the name. We now have a Minerals Resource Rent Tax (MRRT). The curious thing is that the big miners and the Government are happy with the outcome. The budget will still be in surplus by 2013 and according to the analysts the value of the major miners will be little effected. How can his possibly be? Well it appears that the commodity prices used to model the MRRT were substantially increased over those used to model the RSPT. It sometimes helps to move the goal posts. Of course much of the devil is in the detail and we have a special bi-partisan committee to negotiate the implementation. Of course not everyone is happy particularly the junior miners who were left out of the negotiations. For the Government they have the deal across the line as the headline in the Australian proclaimed on the 3rd of July," Tax done, PM now turns to boats". Any conclusion about the MRRT and the seeming apparent win win outcome can only await the eventual implementation and collection of the tax. Until then the jury still remains out .

 

by Keith Stacey