INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 3
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Deductions
Subdivision C
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Deductions for expenditure on environmental impact studies
SECTION 82B
82B
OBJECTS OF SUBDIVISION
The objects of this Subdivision are:
(a) to provide for the deductibility of allowable environmental impact expenditure (section 82BB ); and
(b) to allow property used for eligible environmental impact activities to be treated as if it were used for the purpose of producing assessable income (section 82BG ).
View history note
Hide history noteThe objects of this Subdivision are:
(a) to provide for the deductibility of allowable environmental impact expenditure (section 82BB ); and
(b) to allow property used for eligible environmental impact activities to be treated as if it were used for the purpose of producing assessable income (section 82BG ).
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