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Legislation
ATO documents that consider ITAA 1997 s 40-755(1)
9 documents
Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts
Income tax: deductions for expenditure on environmental protection activities
Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts
Income tax: deductions for expenditure on environmental protection activities
Environmental Protection Activity - vegetating area for visual effect and prevention of erosion
Capital Allowances: environmental protection activities - septic tank system
Capital Allowances: environmental protection activities - cleaning up and removing waste - site rectification
Capital Allowances: environmental protection activity - subscribing for shares in a company
Capital allowances: environmental protection activities - payment to purchaser of mining tenement to assume liability and indemnify taxpayer