Legislation

ITAA 1997 s 4 of this draft Ruling, this draft Ruling also describes income tax consequences of expenditure on geological sequestration generally (that is, not just in relation to PRRT projects) under sections 8-1, 40-735 (mining site rehabilitation) and 40-755 (environmental protection activities) and also more generally under Division 40

ATO documents that consider ITAA 1997 s 4 of this draft Ruling, this draft Ruling also describes income tax consequences of expenditure on geological sequestration generally (that is, not just in relation to PRRT projects) under sections 8-1, 40-735 (mining site rehabilitation) and 40-755 (environmental protection activities) and also more generally under Division 40

1 document

TR 2008/D2 (Finalised)replacedTR · 2008

Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts