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Legislation
ATO documents that consider ITAA 1997 s 40-730(4)
5 documents
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Income tax: deductions for mining and petroleum exploration expenditure
Income tax: deductions for mining and petroleum exploration expenditure
Petroleum resource rent tax: general pre-conditions common to deductibility of expenditure of a kind referred to in sections 37, 38 and 39 of the Petroleum Resource Rent Tax Assessment Act 1987
Capital Allowances: decline in value - taxable purpose - hobby of prospecting