INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
In this Subdivision:
housing and welfare facilities
means:
(a) residential accommodation;
(b) health, education, recreational or other similar facilities;
(c) facilities for the provision of meals; and
(d) works carried out directly in connexion with residential accommodation or in connexion with facilities of a kind mentioned in paragraph (b) or (c), including works for the provision of water, light, power, access or communications.
petroleum
does not include petroleum that has been treated at a refinery.
(a) the Commonwealth, a State or the Administration of a Territory; or
(b) a public authority:
(i) that is constituted by or under a law of the Commonwealth, of a State or of a Territory; and
(ii) the income of which is wholly exempt from income tax.
prescribed mining operations
has the same meaning as it has in Subdivision A of Division
10
.
(a) materials resulting from the treatment of minerals;
(b) materials resulting from sintering or calcining;
(c) pellets or other agglomerated forms of iron;
(d) alumina and blister copper; and
(e) such other materials, or materials resulting from such other processes, as are prescribed.
treatment
has the same meaning as it has in Subdivision A of Division
10
.
In this Subdivision, a reference to a railway, road, pipe-line or other facility shall be read as including a reference to a port facility or other facility for ships.
In this Subdivision, a reference to capital expenditure on a railway, road, pipe-line or other facility shall be read as including a reference to capital expenditure incurred by a person:
(a) in obtaining a right, whether by means of a licence, permit or otherwise, to construct or install a railway, road, pipe-line or other facility, or a part of a railway, road, pipe-line or other facility, on land owned or leased by another person or in an adjacent area within the meaning of section 6AA ;
(b) in paying compensation in respect of any damage or loss caused by the construction or installation of a railway, road, pipe-line or other facility or of a part of a railway, road, pipe-line or other facility;
(c) on earthworks, bridges, tunnels and cuttings that are necessary for a railway, road, pipe-line or other facility; or
(ca) where the person is a prescribed body - on railway rolling-stock,
but as not including a reference to expenditure in respect of:
(d) road vehicles or ships;
(da) except as mentioned in paragraph (ca) - railway rolling-stock; or
(e) housing and welfare facilities, or works for the provision of water, light or power, in connexion with a port facility or other facility for ships.
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