ITAA 1997 s 40-735(4)

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

Capital allowances: mining site rehabilitation - payment to purchaser of mining tenement to assume liability and indemnify taxpayer

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

Capital Allowances: decline in value - taxable purpose - hobby of prospecting