As a CONSTITUTIONALIST I view the first issue should be if the so called SUPER TAX is constitutionally permissible. As the SUPER TAX is not a tax for the whole of the commonwealth then it is unconstitutional. Further, where this tax is basically to interfere with the States rights of royalties then again it is unconstitutional for this also. If a State takes the view that a mining company or for that any other company makes absurd huge profits then the State can do so to increase its royalties but it is not for the commonwealth to unc0onstitutionally interfere with this.
You might just find that once people are getting used to an unconstitutional tax then soon the federal government will apply it to other business sectors also! After all the unconstitutional Northern Territory Intervention Act was only against Aboriginals and garnishing part of their income, etc, and now it is being applied to the rest of Australia with pensioners having worked their whole life to earn their last years in peace now going to be subjected to a government telling them how they can spend their monies.
We warned that making a deal with the devil isn’t going to get you anywhere as once you concede they will increase it over time and so best is to oppose it on constitutional grounds and you may just all be better off.