INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision CA - Deductions for environment protection expenditure  

SECTION 82BH  

82BH   OBJECTS OF SUBDIVISION  
The objects of this Subdivision are:

(a) to provide for the deductibility of allowable environment protection expenditure (section 82BK ); and

(b) to allow property used for eligible environment protection activities to be treated as if it were used for the purpose of producing assessable income (section 82BR ).