Legislation

ITAA 1997 s 8-1 (general deduction provisions), section 43-10 (expenditure on capital works), section 330-80 (allowable capital expenditure) or section 330-435 (expenditure on rehabilitation)

ATO documents that consider ITAA 1997 s 8-1 (general deduction provisions), section 43-10 (expenditure on capital works), section 330-80 (allowable capital expenditure) or section 330-435 (expenditure on rehabilitation)

1 document

TR 98/D2 (Finalised)replacedTR

Income tax: deductibility of expenditure incurred on mudlakes, initial containment areas, dykes, tailings dams or similar industrial residue, waste storage or disposal facilities