Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
7 Environment (new Division 400)
2 Consequential amendment of the Income Tax Assessment Act 1997
3 Subsection 20-30(1) (at the end of the table)
Add:
|
1.17 |
Subdivision 400-A |
expenditure on environmental impact assessment |
|
1.18 |
Subdivision 400-B |
expenditure on environmental protection activities |