Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 419 - Critical minerals (tax offset for Australian production expenditure)  

Subdivision 419-A - Tax offset for expenditure for producing critical minerals in Australia  

SECTION 419-15   Meaning of critical mineral  

419-15(1)    
Each of the following is a critical mineral :

(a)    antimony;

(b)    arsenic;

(c)    beryllium;

(d)    bismuth;

(e)    chromium;

(f)    cobalt;

(g)    fluorine;

(h)    gallium;

(i)    germanium;

(j)    graphite;

(k)    hafnium;

(l)    high purity alumina;

(m)    indium;

(n)    lithium;

(o)    magnesium;

(p)    manganese;

(q)    molybdenum;

(r)    nickel;

(s)    niobium;

(t)    each of the following platinum-group elements:

(i) iridium;

(ii) osmium;

(iii) palladium;

(iv) platinum;

(v) rhodium;

(vi) ruthenium;

(u)    each of the following rare-earth elements:

(i) cerium;

(ii) dysprosium;

(iii) erbium;

(iv) europium;

(v) gadolinium;

(vi) holmium;

(vii) lanthanum;

(viii) lutetium;

(ix) neodymium;

(x) praseodymium;

(xi) promethium;

(xii) samarium;

(xiii) terbium;

(xiv) thulium;

(xv) ytterbium;

(xvi) yttrium;

(v)    rhenium;

(w)    scandium;

(x)    selenium;

(y)    silicon;

(z)    tantalum;

(za)    tellurium;

(zb)    titanium;

(zc)    tungsten;

(zd)    vanadium;

(ze)    zirconium;

(zf)    a thing prescribed by the regulations.

419-15(2)    
The regulations must not prescribe uranium for the purposes of paragraph (1)(zf) .