The 1980 Central Queensland Coal Industry Housing Tax Dispute

Abstract

Efforts by the Commonwealth Government to tax Central Queensland coal miners on the assessed value of housing rental subsidies provided by employers brought a sharp industrial reaction. The stoppage which arose was not an 'industrial' dispute in the legal sense and nor was it directed against the coal mining companies, The object of the industrial action was the Commonwealth Government and the aim of it was to have the proposed tax withdrawn in recognition of the difficult conditions in which Central Queensland miners live and work. The stoppage attracted much pliblicity, particularly in relation to the high level of costs being incurred. Factors of interest in the dispute were its 'political' nature, the determination of the strikers over a long period, the degree of organisation by the unions, the high level of public and financial support for the strikers and the concessions made by the Government. The final agreement strongly favoured the miners, The conclusions to this paper examine why the Government would have chosen to pursue this taxation matter in an election year.