INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision C - Deductions for expenditure on environmental impact studies  

SECTION 82BA  

82BA   INTERPRETATION  
In this Subdivision:

allowable environmental impact expenditure
has the meaning given by section 82BC .

eligible environmental impact activity
has the meaning given by section 82BD .

environment
includes all aspects of the surroundings of humans, whether affecting them as individuals or in social groupings.

income-producing project
, in relation to a taxpayer, means a project that is, or is to be, carried out for the purpose, or for purposes that include the purpose, of producing assessable income (other than assessable income attributable to section 160Z ) of the taxpayer of any year of income.

project
includes a proposed project.