INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision C - Deductions for expenditure on environmental impact studies  

SECTION 82BD  

82BD   ELIGIBLE ENVIRONMENTAL IMPACT ACTIVITIES  
A reference in this Subdivision to an eligible environmental impact activity in relation to an income-producing project is a reference to:

(a) undertaking a study; or

(b) preparing or obtaining a report or other documentation; or

(c) carrying out any other activity;

for the sole or dominant purpose of evaluating the impact, or likely impact, of the project on the environment.