Legislation

ITAA 1997 s 8-1 and subsection 40-730(1)

ATO documents that consider ITAA 1997 s 8-1 and subsection 40-730(1)

4 documents

ATO compliance approach - exploration expenditure deductions

Income tax: deductions for mining and petroleum exploration expenditure

Income tax: deductions for mining and petroleum exploration expenditure

Income tax: deductions for mining and petroleum exploration expenditure