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And as someone in the mining industry, a tax per kilo of moved material be it ore or not to ensure no "rape the deposit"strategy is used:
where a miner just get the cheap easy accessible ore while ruining the lower grade. very common, Australia looses the resource forever, the miner get the highest per tonne processed returned and f*ck the aussies.....
And tax gas in the same way, but only the gas being exported. That way domestic consumers including industry get a price advantage.