Carmichael coal mine in Queensland.

Queensland has a payroll tax, I don’t believe this is can be offset against losses, see here for more info https://qro.qld.gov.au/payroll-tax/

GST is payable on goods they use and services they consume.

Mineral royalties are in Queensland https://qro.qld.gov.au/royalty/calculate-mineral/rates/

Employees of said company are required to pay income tax on their earnings.

So while it may be completely factual that a resource extraction company paid no tax on its corporate profits, it is not factually complete as there is tax revenue generated by the operation of the company.

A company that manages to generate no taxable profit isn’t necessarily committing tax evasion, that’s a crime. It is most likely practicing tax avoidance, which any economically rational actor ought to do.

Note, I’m not making a value judgement here.

There’s plenty of good arguments to be made that Australia’s taxation system is in need of reform, and many that I’m in favour but are beyond the scope of this discussion.

I think it's very easy to make a value judgement here.

In this case, at the time they were proposing the project, Adani promised around $22 billion in taxes and royalties, and the industry body talked about enough money to fund schools, hospitals and other infrastructure for near to a century.

The royalties they pay are in the order of a few tens of million per annum, and they pay no corporation tax because of the accounting games they play. The company outright lied about the benefits it would deliver when it was trying to win permission for the project and is actively trying not to fulfil those promises.

Now, does this all point to a need for better legislation?

100%, but good luck with that when so many politicians walk into 'consultancy' jobs in the sector when they leave office.

(Also the whole "Oh but they pay income tax for their employees" is such weasel-worded nonsense. Sure they do, it's a cost of doing business. So does everyone else. They should also be paying significant royalties and corporation tax, and be slapped with hefty fines for the games they're playing with profit hiding)