"Transfer Pricing" is the term you are trying to come to grips with. That is when a commodity is sold between related international companies, at a price such that the profit on sale accrues in a low tax country, in in a third "brokering" country which is a tax haven.
Whilst recent events overseas tend to confirm that some graft, corruption and kickbacks may occur, the sale of Australian resources is suject to international open market commodity prices and sale contracts are subject to very close scrutiny by Australian authorities.
Australia's wealth is a result of it's commodities and the wealth of it's resource companies. One wonders at the intelligence of a Government intent on strangling the golden goose.
Perhaps Government at all levels should look at it's own expenditure and learn to live within it's means, rather than continually devision new tax grab schemes?
It may surprise you to know that an Australian worker on $50,000 per annum with his own home is now paying between 55% and 70% of gross wages in taxes, excise, import duties, stamp duty, fees, charges and levies to the three levels of Australian Government?