Taxation Ruling
IT 356W - Notice of Withdrawal
Meaning of mining operations for purposes of Division 10. Open cut workings
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNOTICE OF WITHDRAWAL
Taxation Ruling IT 356 considers the distinction between 'mining' and 'quarrying' for the purposes of applying the mining provisions in the income tax law. The Ruling was written before the Federal Court decision in North Australian Cement Limited v. FC of T 89 ATC 4765; (1989-90) 20 ATR 1058 which expanded the traditional view of 'mining' and overturned the more restricted test of 'mining' contained in Taxation Ruling IT 356.
The Ruling is no longer current and is therefore withdrawn.
Commissioner of Taxation
30 July 1997
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